2021 SCHOOL CHOICE

T H E S C H O O L C H O I C E G U I D E B O O K 2 0 2 1 | 1

2 0 2 1

SCHOOL CHOICEGUIDEBOOK

Greg

2 | T H E S C H O O L C H O I C E G U I D E B O O K 2 0 2 1

2021 School Choice GuidebookAn Annual Publication

PUBLISHED BY:

American Federation for Children Growth Fund14131 Midway Road, Suite 645Addison, TX 75001

© 2021 American Federation for Children Growth Fund.All Rights Reserved.

BOOK + COVER DESIGN:

thewondershop.com

Printed in the United States of America


Educational Choice Today ...........................................................................................4

Newly Enacted Private School Choice Programs ...................................................6

Student Enrollment in Private School Choice Programs .......................................8

Program Rankings .......................................................................................................10

Programs: Enrollment and Funding .........................................................................12

Private School Choice Program Index ....................................................................14

State Program Pages ....................................................................................................16

Program Ranking Details and Methodology ..........................................................81

Private School Choice Student Eligibility ...............................................................93

Accountability Check ..................................................................................................95

Sources .........................................................................................................................101

About Us ......................................................................................................................102

T A B L E O F C O N T E N T S


EDUCATIONAL CHOICE TODAY

TAX CREDIT SCHOLARSHIPS

Tax credit scholarship programs give

families greater access to high-quality

private schools by providing incentives

for businesses and individuals to get

involved in education reform. In these

programs, companies and individuals

receive tax credits for donating to

nonprofit organizations that provide

scholarships to students.

EDUCATION SAVINGS ACCOUNTS

Education savings account programs give

parents the power to use their children’s

state education dollars on a variety of

educational options, including tuition and

fees, textbooks, and tutoring. In these

programs, families receive funds in an

account available for approved education

expenses and are able to choose the best

education for their children from multiple

providers.

INDIVIDUAL TUITION TAX CREDITS

Individual state income tax credits of

significant size can be used for a child’s

educational expenses, including private

school tuition, and help families choose

educational tools they otherwise could

not afford.

SCHOOL VOUCHERS

Voucher programs allow eligible families

to take a portion of the taxpayer funding

meant for educating their children to a

private school of their choosing.

HOMESCHOOLING

Homeschooling has long been an

educational option for families across

the country. With the growth of online

education and full curriculum available

to parents, homeschooling allows parents

the option of tailoring their children’s

education at home.

COURSE CHOICE

Course choice, also known as course

access, allows K-12 students to enroll

in individual course options, from both

public and private providers, using state

funds. Many of these courses are online,

but some are offered in traditional or

blended learning formats.

CHARTER SCHOOLS

Charter schools are independently

operated public schools that have the

freedom to design classrooms that

meet their students’ needs. All charter

schools operate under a contract with a

charter school authorizer that holds them

accountable to the standards outlined in

their charters.

VIRTUAL SCHOOLS

Virtual education allows students to

take one or all school courses online,

allowing for more flexibility and options in

education.

OPEN ENROLLMENT

Open enrollment policies allow students

to attend district-run public schools other

than their assigned school.

MAGNET SCHOOLS

Magnet schools are public schools that

offer specific education programs, often

emphasizing academic subjects, such as

math, science and technology, or using

specific instructional approaches.

T Y P E S O F S C H O O L C H O I C E P R O G R A M S

These colors define the three basic types of private school choice programs throughout this Guidebook

Tax Credit Scholarships Vouchers Education Savings Accounts


12 21 1031 STATES, PUERTO RICO & WASHINGTON, D.C., HAVE PRIVATE CHOICE PROGRAMS

65 PRIVATE SCHOOL CHOICE PROGRAMS NATIONWIDE

OVER $3.3 BILLION EXPENDED FOR PRIVATE SCHOOL CHOICE PROGRAMS

$5,408 AVERAGE SCHOLARSHIP AMOUNT IN PRIVATE SCHOOL CHOICE PROGRAMS

States plus Puerto Rico& Washington, D.C., HaveVoucher Programs

States plus Puerto RicoHave Special NeedsScholarship Programs

States Have Tax Credit Scholarship Programs

States Have EducationSavings Account Programs

27 1125VoucherPrograms

Education SavingsAccount Programs 2 Individual

Tuition TaxCredit Programs

Tax Credit ScholarshipPrograms

$1.6 Billion $335 MillionVoucher Programs Education Savings Account Programs

$1.4 BillionTax Credit Scholarship Programs

$6,614 $7,943

AVERAGE SCHOLARSHIP AMOUNTS FOR PRIVATE SCHOOL CHOICE PROGRAMS

$7,299 $9,329Average Scholarship in

Voucher ProgramsAverage Scholarship in

Education Savings Account Programs

$3,955Average Scholarship in Tax Credit

Scholarship Programs

23 SPECIAL NEEDS SCHOLARSHIP PROGRAMS NATIONWIDE

$9,272Average Scholarship Amount for

Students with Special Needs Scholarships

83,425Students Receiving

Special Needs Scholarships14

EDUCATIONAL CHOICE TODAY

X

X

X

X

QU I C K N A T I O N W I D E D A T A F O R 2 0 2 0 - 2 1


NEWLY ENACTED PRIVATE SCHOOL CHOICE PROGRAMS

It has been an extraordinary year for private school choice. With the COVID-19 pandemic pushing more families to demand educational options for their kids, polling data from RealClear Opinion Research shows that from April 2020 to June 2021, support for school choice jumped from 64% to 74%. During the 2021 legislative sessions, legislators across the country responded to this demand by creating new private school choice programs in seven states - this is more new programs created in a single year than any other year in the history of U.S. education.

ARKANSASTYPE OF PROGRAM: TAX CREDIT

The Philanthropic Investment in Arkansas Kids Scholarship program was enacted in May 2021. Starting in 2022, 100% of the contributions to scholarship-granting organizations—up to $2 million—will fund approximately 250 student scholarships annually to students from low-income families that earn up to 200% of the federal poverty line. For students in K-8, scholarships are worth up to 80% of the state per-pupil funding and up to 90% for students in 9-12.

INDIANATYPE OF PROGRAM: EDUCATION SAVINGS ACCOUNT

The Education Scholarship Account Program is an education savings account where students with special needs will receive a portion of their assigned state education funding for private school tuition or other educational expenses like individual classes, testing fees, transportation, and special needs services. The Indiana legislature appropriated $10 million for this program and will fund the education savings accounts at 90% of what each student would receive in a public school.

KENTUCKY TYPE OF PROGRAM: EDUCATION SAVINGS ACCOUNT

The Kentucky Educational Opportunity Account Program is an education savings account that allows income-eligible families to receive a portion of state education funding for private school tuition or other educational expenses, like tutoring, instructional materials, technology, transportation, therapies and higher education courses. Businesses and individuals will receive a 95% tax credit to account-granting organizations, the nonprofits that will administer Education Opportunity Accounts.


NEWLY ENACTED PRIVATE SCHOOL CHOICE PROGRAMS

MISSOURI TYPE OF PROGRAM: EDUCATION SAVINGS ACCOUNT

The Missouri Empowerment Scholarship Account Program is a $25 million education savings account program that awards students with a scholarship of approximately $6,350. The awards will be given in rounds, with students who have an IEP or families with an income below that which qualifies them for the free or reduced-price lunch program; then all other students in a a family making less than 200% of the income that qualifies them for the free or reduced-price lunch program. Eligible families can use the funds for things like private school tuition, textbooks, tutoring services, and other costs.

NEW HAMPSHIRE TYPE OF PROGRAM: EDUCATION SAVINGS ACCOUNT

Education Freedom Accounts is an education savings account program that allows families whose income is less than 300% of the federal poverty level to receive money that can be used for tuition, tutoring, online learning, internet connectivity, textbooks, and other learning experiences.

OHIOTYPE OF PROGRAM: TAX CREDIT SCHOLARSHIPThe new tax credit scholarship program creates a $750 state tax credit for individual contributions made to Scholarship Granting Organizations (SGOs). Existing or new SGOs may make contributions to tuition accounts for students who are enrolled at a private school. All Ohio students are eligible, but the SGOs must prioritize students from low-income families.

WEST VIRGINIA TYPE OF PROGRAM: EDUCATION SAVINGS ACCOUNT

The Hope Scholarship Program is an education savings account program that allows students who leave the public school system to use up to $4,600 for private school tuition, homeschooling costs, or other educational expenses. To be eligible, students must have previously attended a public school.


190,811

171,478

STUDENT ENROLLMENT IN PRIVATE SCHOOL CHOICE PROGRAMS

2020-21

2019-20

2018-19

2017-18

2016-17

2015-16

2014-15

2013-14

2012-13

2011-12

2010-11

2009-10

2008-09

2007-08

2006-07

2005-06

2004-05

2003-04

2002-03

2001-02

2000-01 29,003

108,705

355,751

126,519

394,311

81,524

210,524

158,725

90,613

245,854

487,961

96,528

287,298

182,608

55,373

*AFC Growth Fund estimate

576,425

604,619*

442,475

518,809


PROGRAMS

private school choice

31 statesplus D.C.and Puerto Rico

now serve over

students600,000

AND

A L L H AV E

2021

2020

2019

2018

2017

2016

2015

2014

2013

2012

2011

2010

2009

2008

2007

2006

2005

2004

2003

2002

2001

2000

1999

1998

1997

1996

1995

1994

1993

1992

1991

1990 WI

WI

WI

WI

WI

WI OH

WI OH

WI OH AZ

WI OH AZ

WI OH AZ FL

WI OH AZ FL

WI OH AZ FL PA

WI OH AZ FL PA

WI OH AZ FL PA

WI OH AZ FL PA DC

WI OH AZ FL PA DC UT

WI OH AZ FL PA DC UT RI IA

WI OH AZ FL PA DC UT RI IA GA

WI OH AZ FL PA DC UT RI IA GA LA

WI OH AZ FL PA DC UT RI IA GA LA IN

WI OH AZ FL PA DC UT RI IA GA LA IN OK

WI OH AZ FL PA DC UT RI IA GA LA IN OK NC

WI OH AZ FL PA DC UT RI IA GA LA IN OK NC VA MS NH

WI OH AZ FL PA DC UT RI IA GA LA IN OK NC VA MS NH SC AL

WI OH AZ FL PA DC UT RI IA GA LA IN OK NC VA MS NH SC AL KS

WI OH AZ FL PA DC UT RI IA GA LA IN OK NC VA MS NH SC AL KS TN NV MT AR

WI OH AZ FL PA DC UT RI IA GA LA IN OK NC VA MS NH SC AL KS TN NV MT AR MD SD

WI OH AZ FL PA DC UT RI IA GA LA IN OK NC VA MS NH SC AL KS TN NV MT AR MD SD IL

WI OH AZ FL PA DC UT RI IA GA LA IN OK NC VA MS NH SC AL KS TN NV MT AR MD SD IL PR


WI OH AZ FL PA DC UT RI IA GA LA IN OK NC VA MS NH SC AL KS TN NV MT AR MD SD IL KY MO ME WV VTPR


* *

GROWTH OF STATES WITH PRIVATE SCHOOL CHOICE PROGRAMS

576,425

604,619*

*These programs have been added to the Guidebook in light of recent court opinions.


PROGRAM RANKINGS

1

2

3

4

4

6

7

8

9

10

11

12

13

14

14

16

16

18

19

20

FL

FL

AZ

MT

NV

LA

AL

AZ

IL

IN

RI

PA

SD

GA

VA

IA

PA

NH

OK

KS

85%78%68%67%67%66%64%63%62%61%59%58%57%52%52%51%51%49%45%37%

Tax Credit Scholarship

Hope Scholarship

Individual School Tuition Organization Tax Credit

Tax Credits for Contributions to SSOs

Nevada Educational Choice Scholarship Program

Tuition Donation Tax Credit Program

Tax Credits for Contributions

Low-Income Corporate School Tuition Organization Tax Credit

Invest in Kids

Corporate & Individual Scholarship Tax Credit

Corporate Scholarship Tax Credit

Educational Improvement Tax Credit

The Partners in Education Tax Credit Program

Scholarship Tax Credit

Education Improvement Scholarships Tax Credits

Individual and Corporate Tax Credit

Educational Opportunity Scholarship Tax Credits

Education Tax Credit Program

Equal Opportunity Education Scholarships

Tax Credit for Low Income Students

1

2

3

4

5

5

7

8

8

10

11

12

12

14

15

IN

WI

WI

WI

NC

FL

LA

ME

OH

OH

VT

OH

DC

PR

MD

71%69%67%65%63%63%58%57%57%56%53%51%51%49%40%

Choice Scholarship Program

Racine Parental Choice Program

Wisconsin Parental Choice Program

Milwaukee Parental Choice Program

Opportunity Scholarship Program

Family Empowerment Scholarship Program

Student Scholarships for Educational Excellence Program

Town Tuitioning

Cleveland Scholarship and Tutoring Program

Income-Based Scholarship Program (EdChoice Expansion)

Town Tuitioning

Educational Choice Scholarship Program

D.C. Opportunity Scholarship Program

Free Selection of Schools

Broadening Options and Opportunities for Students Today (BOOST) Program

TAX CREDIT SCHOLARSHIP PROGRAMSSTATERANK PROGRAM % RANKING

VOUCHER PROGRAMSSTATERANK PROGRAM % RANKING

Here are the program rankings for all tax credit scholarship, voucher, ESA, and special education programs that had students

enrolled in the 2019-2020 school year. We hope these rankings will spur conversation about which policies create strong private

school choice programs, encourage states to improve their existing programs, and celebrate some of our country’s strongest

programs. For an in-depth breakdown of each state’s scores, see page 82.


PROGRAM RANKINGS

1

2

2

4

5

5

7

8

9

10

11

12

12

14

14

16

17

FL

OH

UT

WI

OK

FL

GA

AR

NC

TN

OH

MS

AZ

SC

NC

MS

LA

79%71%71%68%66%66%62%61%61%57%54%53%53%47%47%43%37%

McKay Scholarship for Students with Disabilities

Autism Scholarship Program

Carson Smith Special Needs Scholarship

Special Needs Scholarship

Lindsey Nicole Henry Scholarship for Students with Disabilities

Gardiner Scholarship Program


Succeed Scholarship Program for Students with Disabilities

Children with Disabilities Scholarship Grants

Individualized Education Account Program

Jon Peterson Special Needs Scholarship Program

Dyslexia Therapy Scholarship

Lexie's Law

Educational Credit for Exceptional Needs Children

Personal Education Savings Account

Equal Opportunity for Students with Special Needs Act

School Choice Program for Certain Students with Exceptionalities

1 AZ 68%Empowerment Scholarship Accounts Program

SPECIAL EDUCATION PROGRAMSSTATERANK PROGRAM % RANKING

EDUCATION SAVINGS ACCOUNT PROGRAMSSTATERANK PROGRAM % RANKING


PROGRAMS: ENROLLMENT AND FUNDING

ALABAMA

ARIZONA

ARIZONA

ARIZONA

ARKANSAS

FLORIDA

FLORIDA

GEORGIA

ILLINOIS

INDIANA

IOWA

KANSAS

LOUISIANA

MONTANA

NEVADA

NEW HAMPSHIRE

OHIO

OKLAHOMA

PENNSYLVANIA

PENNSYLVANIA

RHODE ISLAND

SOUTH CAROLINA

SOUTH DAKOTA

UTAH

VIRGINIA

Tax Credit for Contributions to Scholarship Granting Organizations


Corporate School Tuition Organization Tax Credit

Lexie’s Law

Philanthropic Investment in Kids

Florida Tax Credit Scholarship

Hope Scholarship Program

Georgia Scholarship Tax Credit Program

Invest in Kids Program

Corporate and Individual Scholarship Tax Credit Program

Individual and Corporate School Tuition Organization Tax Credit

Tax Credit for Low Income Students Scholarship Program


Tax Credits for Contributions to Student Scholarship Organizations



Individual Tax Credit



Education Opportunity Scholarship Tax Credit

Rhode Island Corporate Scholarship Tax Credit



Special Needs Opportunity Scholarship Program

Education Improvement Scholarship Tax Credits

2013

1997

2006

2009

2021

2001

2018

2008

2017

2009

2006

2014

2012

2015

2015

2012

2021

2011

2001

2012

2006

2013

2016

2020

2012

2,925

58,209

29,829

964

—

106,112

488

16,193

7,642

9,494

12,071

632

2,298

56

1,056

720

—

2,776

45,882

14,505

579

1,039

892

—

4,861

319,223

$19,408,038

$65,409,860

$106,983,528

$5,000,000

—

$727,700,000

$78,186,603

$82,201,237

$67,504,594

$24,854,825

$19,622,122

$3,572,903

$15,842,406

$22,400

$3,751,000

$1,474,000

—

$6,184,293

$111,995,290

$54,930,690

$1,545,738

$4,045,000

$2,000,000

—

$15,201,697

$1,417,436,224

STATE PROGRAM

TAX CREDIT SCHOLARSHIP PROGRAMSAMOUNT OF

DONATIONS IN 2020-21STUDENTS ENROLLED

IN 2020-21YEAR

ENACTED

ARIZONA

FLORIDA

INDIANA

KENTUCKY

MISSISSIPPI

MISSOURI

NEW HAMPSHIRE

NORTH CAROLINA

TENNESSEE

TENNESSEE

WEST VIRGINIA

Empowerment Scholarship Accounts Program


Education Scholarship Account

Education Opportunity Account

Equal Opportunity for Students with Special Needs

Empowerment Scholarship Accounts

Education Freedom Accounts

Personal Education Savings Account Program

Education Savings Account



2011

2014

2021

2021

2015

2021

2021

2017

2019

2015

2015

9,831

18,585

—

—

495

—

—

332

—

287

—

29,530

$138,000,000

$190,818,965

—

—

$2,332,084

—

—

$2,650,500

—

$1,527,113

—

$335,328,662

STATE PROGRAM

EDUCATION SAVINGS ACCOUNTSFUNDS EXPENDED

IN 2020STUDENTS ENROLLED

IN 2020-21YEAR

ENACTED

TOTALS

TOTALS*2019-20 school year**AFC Growth Fund estimate

*

*

*

**

*

**

*

*

**

*

*

*


PROGRAMS: ENROLLMENT AND FUNDING

STATE PROGRAM

VOUCHER PROGRAMSFUNDS EXPENDED

IN 2020STUDENTS ENROLLED

IN 2020-21YEAR

ENACTED

ALABAMA

SOUTH CAROLINA

Parent Refundable Tax Credits

Refundable Tuition Credit for Exceptional Needs Children

2013

2015

111

272

383

$363,994

$2,000,000

$2,363,994

STATE PROGRAM

INDIVIDUAL TUITION TAX CREDITSFUNDS

EXPENDED 2020STUDENTS ENROLLED

2020-21YEAR

ENACTED

TOTALS

TOTALS

2015

2019

1999

2007

2011

2010

2008

1873

2016

2012

2013

2013

2013

2003

1995

2005

2013

2011

2010

2018

2005

1869

2004

1990

2013

2011

2015



John M. McKay Scholarship for Students with Disabilities Program

Special Needs Scholarship Program




Town Tuitioning Program

Broadening Options and Opportunities for Students Today (BOOST)

Dyslexia Therapy Scholarship for Students with Dyslexia Program

Speech-Language Therapy Scholarship for Students withSpeech-Language Impairments Program






Income-Based Scholarship Program


Lindsey Nicole Henry Scholarship for Students with Disabilities Program

Program of Free Selection of Schools


Town Tuitioning Program






ARKANSAS

FLORIDA

FLORIDA

GEORGIA

INDIANA

LOUISIANA

LOUISIANA

MAINE

MARYLAND

MISSISSIPPI

MISSISSIPPI

NORTH CAROLINA

NORTH CAROLINA

OHIO

OHIO

OHIO

OHIO

OHIO

OKLAHOMA

PUERTO RICO

UTAH

VERMONT

WASHINGTON, D.C.

WISCONSIN

WISCONSIN

WISCONSIN

WISCONSIN

479

34,521

28,065

4,927

35,698

456

6,326

3,071

2,529

221

5

1,636

16,042

4,048

7,707

32,802

16,069

7,038

944

407

964

3,749

1,835

28,583

12,111

3,835

1,425

255,493

$2,656,557

$217,996,377

$211,850,302

$33,205,756

$169,339,335

$1,128,630

$42,253,707

$7,729,271

$161,123

$23,008

$10,823,875

$48,117,458

$94,948,537

$38,297,390

$148,214,690

$51,229,573

$72,001,438

$6,914,159

$926,218

$5,913,876

$58,000,000

$19,584,854

$234,195,000

$99,200,000

$31,800,000

$18,465,387

$1,624,976,521

*

*

*

**

*

*

*

*

**

*


PRIVATE SCHOOL CHOICE PROGRAM INDEX

ALABAMA Parent Refundable Tax Credits ...............................................................................................Tax Credit Scholarship ............................... 16 Tax Credits for Contributions to Scholarship Granting Organizations .............................Tax Credit Scholarship ............................... 17

ARIZONA Empowerment Scholarship Accounts Program ...................................................................Education Savings Account ....................... 18 Individual School Tuition Organization Tax Credit .............................................................Tax Credit Scholarship ............................... 19 Lexie’s Law ................................................................................................................................Tax Credit Scholarship ............................... 20 Low-Income Corporate School Tuition Organization Tax Credit ......................................Tax Credit Scholarship ............................... 21

ARKANSAS Philanthropic Investment in Kids Program ..........................................................................Tax Credit Scholarship ............................... 22 Succeed Scholarship Program ...............................................................................................Voucher ........................................................ 23

FLORIDA Family Empowerment Scholarship Program .......................................................................Voucher ........................................................ 24 Gardiner Scholarship Program ...............................................................................................Education Savings Account ...................... 25 Hope Scholarship Program .....................................................................................................Tax Credit Scholarship ............................... 26 John M. McKay Scholarship for Students with Disabilities ...............................................Voucher ........................................................ 27 Tax Credit Scholarship .............................................................................................................Tax Credit Scholarship ............................... 28

GEORGIA Scholarship Tax Credit Program ............................................................................................Tax Credit Scholarship ............................... 29 Special Needs Scholarship Program .....................................................................................Voucher ....................................................... 30

ILLINOIS Invest in Kids Scholarship Tax Credit Program ..................................................................Tax Credit Scholarship ............................... 31

INDIANA Choice Scholarship Program ..................................................................................................Voucher ........................................................ 32 Education Scholarship Account Program ............................................................................Education Savings Account ....................... 33 School Scholarship Tax Credit Program ...............................................................................Tax Credit Scholarship ...............................34

IOWA Individual and Corporate School Tuition Organization Tax Credit ..................................Tax Credit Scholarship ............................... 35

KANSAS Tax Credit for Low Income Students Scholarship Program ..............................................Tax Credit Scholarship ............................... 36

KENTUCKY Education Opportunity Account Program ...........................................................................Education Savings Account ....................... 37

LOUISIANA School Choice Program for Certain Students with Exceptionalities ................................Voucher ........................................................ 38 Student Scholarships for Educational Excellence Program ..............................................Voucher ........................................................ 39 Tuition Donation Tax Credit Program ...................................................................................Tax Credit Scholarship ............................... 40

MAINE Town Tuitioning Program ........................................................................................................Voucher ........................................................ 41

MARYLAND Broadening Options and Opportunities for Students Today (BOOST) Program ...........Voucher ........................................................ 42

MISSISSIPPI Dyslexia Therapy Scholarship for Students with Dyslexia Program ...............................Voucher ....................................................... 43 Equal Opportunity for Students with Special Needs ..........................................................Education Savings Account .......................44 Speech-Language Therapy Scholarship for Students with Speech-Language Impairment Program .............................................................................Voucher ....................................................... 45

MISSOURI Empowerment Scholarship Accounts Program ...................................................................Education Savings Account ....................... 46

MONTANA Tax Credits for Contributions to Student Scholarship Organizations ..............................Tax Credit Scholarship ............................... 47


NEVADA Educational Choice Scholarship Program ............................................................................Tax Credit Scholarship ............................... 48

NEW HAMPSHIRE Education Freedom Accounts Program ................................................................................Education Savings Account ....................... 49 Education Tax Credit ................................................................................................................Tax Credit Scholarship ............................... 50

NORTH CAROLINA Children with Disabilities Scholarship Grants .....................................................................Voucher ........................................................ 51 Opportunity Scholarship Program ........................................................................................Voucher ........................................................ 52 Personal Education Savings Account Program....................................................................Education Savings Account ....................... 53

OHIO Autism Scholarship Program ..................................................................................................Voucher ........................................................54 Cleveland Scholarship and Tutoring Program .....................................................................Voucher ........................................................ 55 Educational Choice Scholarship Program ............................................................................Voucher ........................................................ 56 Income-Based Scholarship Program .....................................................................................Voucher ........................................................ 57 Individual Tax Credit................................................................................................................Tax Credit Scholarship ............................... 58 Jon Peterson Special Needs Scholarship Program .............................................................Voucher ........................................................ 59

OKLAHOMA Equal Opportunity Education Scholarships ........................................................................Tax Credit Scholarship ............................... 60 Lindsey Nicole Henry Scholarship for Students with Disabilities Program ...................Voucher ........................................................ 61

PENNSYLVANIA Educational Improvement Tax Credit....................................................................................Tax Credit Scholarship ............................... 62 Educational Opportunity Scholarship Tax Credit ...............................................................Tax Credit Scholarship ............................... 63

PUERTO RICO Free Selection of Schools ........................................................................................................Voucher ........................................................64

RHODE ISLAND Corporate Scholarship Tax Credit ..........................................................................................Tax Credit Scholarship ............................... 65

SOUTH CAROLINA Educational Credit for Exceptional Needs Children ...........................................................Tax Credit Scholarship ............................... 66 Refundable Tuition Credit for Exceptional Needs Children ..............................................Tuition Tax Credit ....................................... 67

SOUTH DAKOTA The Partners in Education Tax Credit Program...................................................................Tax Credit Scholarship ............................... 68

TENNESSEE Education Savings Account Program ....................................................................................Education Savings Account ....................... 69 Individualized Education Account Program ........................................................................Education Savings Account ....................... 70

UTAH Carson Smith Special Needs Scholarship.............................................................................Voucher ........................................................ 71 Special Needs Opportunity Scholarship Program ..............................................................Tax Credit Scholarship ............................... 72

VERMONT Town Tuitioning Program ........................................................................................................Voucher ........................................................ 73

VIRGINIA Education Improvement Scholarships Tax Credits Program ............................................Tax Credit Scholarship ............................... 74

WASHINGTON, D.C. D.C. Opportunity Scholarship Program ................................................................................Voucher ........................................................ 75

WEST VIRGINIA Hope Scholarship Program .....................................................................................................Education Savings Account ....................... 76

WISCONSIN Milwaukee Parental Choice Program ....................................................................................Voucher ........................................................ 77 Racine Parental Choice Program ...........................................................................................Voucher ........................................................ 78 Special Needs Scholarship Program .....................................................................................Voucher ........................................................ 79 Wisconsin Parental Choice Program .....................................................................................Voucher ........................................................ 80

PRIVATE SCHOOL CHOICE PROGRAM INDEX


ALABAMA | Parent Refundable Tax Credits

PROGRAM TYPEIndividual Tuition Tax Credit – Failing schools

STUDENT ELIGIBILITY

• Student must be enrolled in or assigned to attend a failing school (labeled as persistently failing by the State Department of Education, designated as failing by the State Superintendent of Education, or listed three or more times in the past six years in the lowest 6% of public schools on the state assessment)

PARENT REQUIREMENTS

• Certification that the student was enrolled in or assigned to attend a failing school, certification that the student was transferred to a non-failing public or private school, and proof of the cost of attendance at the non-failing public or private school

YEAR ENACTED2013

TAX CREDIT VALUE

Total Amount of 2020 Donations

80% of average stateper-pupil fundingORTuition and fees

Whichever is less:

STUDENT PARTICIPATION DATA UPDATE

$363,9942013 – 14

2015 – 16

2016 – 17

2017 – 18

2018 – 19

2019 – 20

0

71

108

145

132

120

111

20 40 60 80 120 140100

This Guidebook

does not score

or rank

individual tuition

tax credit

programs.


ALABAMA | Tax Credits for Contributions to Scholarship Granting Organizations

STUDENT ELIGIBILITY

• Family income cannot exceed 185% of the federal poverty level ($49,025 for a family of four in 2021-22)• Student must be enrolled in a failing school (defined as the lowest-performing 6% of public schools annually on state assessments); once a student receives a scholarship, he or she remains eligible regardless of whether or not he or she remains zoned to attend a failing school• A�er July 31 of each year, SGOs may award unaccounted scholarship funds to students whose family income does not exceed 185% of the federal poverty guidelines whether or not they are assigned to a failing school• A renewing student’s family income can increase to up to 275% of the federal poverty guidelines ($72,875 for a family of four in 2021-22)

SCHOOL REQUIREMENTS

• Comply with health and safety codes• Conduct criminal background checks on employees• Be accredited by state-recognized accrediting agency within three years• Demonstrate financial viability if it is to receive $50,000 or more in scholarships• Annually administer the state achievement test or nationally recognized norm-referenced tests to scholarship students and provide test results to the state• Provide graduation rates of scholarship students to the state• Maintain website that describes the school, the instructional program of the school, and the tuition and mandatory fees charged by the school

SCHOLARSHIP GRANTING ORGANIZATION (SGO) REQUIREMENTS

• Use at least 95% of contributions for scholarships• Conduct criminal background checks on all employees and board members• Make scholarships portable to any qualifying school• Meet state and local health and safety requirements• Spend a portion of expenditures on scholarships for low-income students equal to the percentage of low-income students in the county where the SGO expends the majority of its scholarships• Ensure that at least 75% of first-time scholarship recipients were not enrolled in a private school during the previous year• Submit annually to the state: – Data on accepted contributions – Demographic data for students receiving scholarships – A financial audit performed by a certified public accountant – Policies and procedures used to determine scholarship eligibility – Verification that no SGO policy or procedure restricts parental choice – Verification of how priority is given to students zoned to attend a failing school• Expend scholarship funds by the end of the academic year ending within the calendar year immediately following receipt of the donation• May not enter into agreements with participating schools that restrict the schools to only accept scholarship students from a particular SGO and reject all other eligible students

Schools Participating

SGOs Operating

Average Scholarship Amount

2020 Donations


156

7

$6,402

$19,408,038

2014 – 15

2015 – 16

2016 – 17

2017 – 18

2018 – 19

2019 – 20

2020 – 21

0

5,792

4,132

4,181

3,832

4,195

2,925

3,955

1,000 2,000 3,000 4,000 5,000 6,000

PROGRAM TYPETax Credit Scholarship— corporate and individual – Means-tested and failing schools

This program ranks

YEAR ENACTED2013

STATEWIDE CAP$30 million

SCHOLARSHIP CAP• $6,000 (grades K-5)• $8,000 (grades 6-8)• $10,000 (grades 9-12)

TAX CREDIT VALUE

100% of donation

DONOR TAX CREDIT CAP

• 50% of tax liability, up to $50,000 for individuals and couples• 50% of tax liability for corporations

764%

th

out of 20Tax Credit Scholarship

Programs

91 out of 142 pts.


ENROLLMENT CAPNone

ARIZONA | Empowerment Scholarship Accounts Program

PROGRAM TYPEEducation Savings Account – Special needs and foster care – Active-duty military families (or parent who has died in the line of duty) – Failing schools – Students living on Native American reservations – Sibling of ESA recipient – Parents who are blind/hearing impaired

STUDENT ELIGIBILITY

• Student must: – Be identified as a child with a disability under Section 504 of the Rehabilitation Act, or by a school district, or be eligible to receive special education services from a school district under state law and have an individualized education program (IEP); or – Attend (or be an entering kindergarten student zoned to attend) a public school or school district that received a letter grade of a “D” or “F” from the Arizona Department of Education; or – Have a parent who is an active-duty member of the U.S. military or was killed in the line of duty; or – Be adopted from the state foster care system or placed with a family and have a case plan of adoption; or – Be a sibling of a current or former ESA student; or – Live on a Native American reservation; or – Have a parent that is blind or hearing impaired – Be in grades K-12 or preschool students with disabilities are eligible if they have a multidisciplinary evaluation team (MET) report or an IEP from an Arizona public school • Student must have attended public school as a full-time student for the first 100 days of the prior school year; have participated in the Empowerment Scholarship Accounts Program in the previous year; be entering kindergarten; or have parents on active military duty

PARENT REQUIREMENTS

• Must sign an agreement to: – Provide an education in the subjects of reading, grammar, mathematics, social studies and science – Not enroll students in a school district or charter school – Release the school district from all obligations to educate the student – Not accept a scholarship under any of Arizona’s tax credit scholarship programs – Use the money deposited in the empowerment account for purposes specified in the law and spend accumulated ESA dollars on basic education subjects

168%

st

out of 1

This program ranks

Education SavingsAccount Program

YEAR ENACTED2011

PROGRAM FUNDING$138 million

SCHOLARSHIP CAP• 90% of the charter school per-pupil base funding (takes into account grade and disability)• General education student average is $6,400

SCHOLARSHIP FUNDING ORGANIZATION (SFO) REQUIREMENTS

Arizona Department of Education is the granting entity and has 45 days to approve ESA application• Determine student eligibility• Establish and maintain separate accounts for each eligible student• Verify qualifying expenditures

SCHOOL REQUIREMENTS

• Cannot discriminate on the basis of race, color or national origin• Cannot share, refund or rebate any empowerment account monies with or to the parent or student



2020 Expenditures


365

$14,441

$106,800,000

2013 – 142014 – 152015 – 162016 – 172017 – 182018 – 192019 – 202020 – 21

0

7611,311

2,5023,350

5,042

1,000 2,000 3,000 4,000 9,0005,000 6,000 7,000 8,000

6,4517,781

9,831

72 out of 104 pts.



• $1,135 single ($589 for Original + $566 Switcher program)• $2,269 married couple ($1,138 for Original + $1,131 Switcher program)

ARIZONA | Individual School Tuition Organization Tax Credit

STUDENT ELIGIBILITY

• For preschool, student must be enrolling or currently enrolled in a private preschool program for students with disabilities and have an IEP or multidisciplinary evaluation team (MET) report from an Arizona public school• Additional requirements may be determined by School Tuition Organizations (STO)• To participate in the Switcher program, student must meet ONE of the following: – Attended an Arizona public school for at least 90 days or a full semester in the prior school year and transferred to a private school – Currently enrolled in kindergarten – Dependent of a member of the U.S. armed forces who is stationed in Arizona under military orders – Previously received a Corporate or Switcher scholarship in a prior year and has attended private school continuously since

SCHOOL REQUIREMENTS

• Must not discriminate on the basis of race, color, handicap, familial status or national origin, and must satisfy the requirements prescribed by federal law for private schools• Require teachers and sta� to be fingerprinted

SCHOOL TUITION ORGANIZATION (STO) REQUIREMENTS

• Use at least 90% of contributions for scholarships• Make scholarships available for more than one school • Cannot exchange recommendations of student beneficiaries with other donors• Report annually to the state: – Data on accepted contributions, grants awarded, and dollar amount of scholarships granted to students who qualify for the free or reduced-price lunch (FRL) program – Dollar amount of scholarships granted to those students whose household income falls between 185% and 342.25% of the federal poverty level ($49,025 to $90,696 for family of four in 2021-22) – Amount of money being held for identified student scholarships in future years, list of participating schools with the number of students and dollar amount of scholarship awards received – The salary of the STO’s top three highest-paid o�cials for the fiscal year – Proof of independent review of financial statements by a certified public accountant• Must prohibit donors from designating student beneficiaries as a condition of any contribution


STOs Operating


FY 2019-20 Donations

DATA UPDATE

0

24,32730,388

40,910

46,53652,554

59,30163,421

58,209

10,000 20,000 30,000 40,000 50,000 60,000

345

53

$3,415

$106,010,963

PROGRAM TYPETax Credit Scholarship— individual

This program ranks

YEAR ENACTED1997 - Original program2012 - Switcher program

STATEWIDE CAPNone

SCHOLARSHIP CAP• Tuition only

TAX CREDIT VALUE

100% of donation

STUDENT PARTICIPATION

2012 – 132013 – 142014 – 152015 – 162016 – 172017 – 182018 – 192019 – 20

368%

rd


Programs

97 out of 142 pts.


ARIZONA | Lexie’s Law

PROGRAM TYPETax Credit Scholarship— corporate – Special needs and foster children

STUDENT ELIGIBILITY

• Student must: – Have been placed in foster care at any time before the student graduates from high school or obtains a GED; or – Be identified as having a disability under Section 504 of the Rehabilitation Act, identified by a school district as a student with a disability, or identified as eligible to receive disability services from a school district; or – Have a 504 plan from an Arizona public school

SCHOOL REQUIREMENTS



• Use at least 90% of contributions for scholarships• Make scholarships available for more than one school • Allow the state to verify that scholarships are awarded to students attending a qualified school • Report annually to the state: – Data on accepted contributions, grants awarded, and dollar amount of scholarships granted to students who qualify for the free or reduced-price lunch program – Dollar amount of scholarships granted to those students whose household income falls between 185% and 342.25% of the federal poverty level ($49,025 and $90,696 for family of four in 2021-22) – Amount of money being held for identified student scholarships in future years – List of participating schools with the number and dollar amount of scholarship awards received – Salary of the STO’s top three highest-paid o�cials for the fiscal year – Proof of independent review of financial statements by a certified public accountant

YEAR ENACTED2009


SCHOLARSHIP CAP• Whichever is less: – Tuition of private school – 90% of state aid

TAX CREDIT VALUE


STOs Operating


FY 2018-19 Donations

100% of donation

DONOR TAX CREDIT CAP• S corporations must donate a minimum of $5,000

DATA UPDATE

119

11

$5,049

$5,000,000


2012 – 132013 – 142014 – 152015 – 162016 – 172017 – 182018 – 192019 – 20

120

218349

808

1,162

1,105

964

936

0 200 400 600 800 1,000

This program ranks

1253%

th

out of 17Special Education

Programs

40 out of 76 pts.


ARIZONA | Low-Income Corporate School Tuition Organization Tax Credit

STUDENT ELIGIBILITY

• To be eligible: – Family income cannot exceed 185% of the amount required to qualify for the free or reduced-price lunch program ($90,696 for family of four in 2021-22) – Student must be in grades K-12 or preschool students with disabilities are eligible if they have a multidisciplinary evaluation team (MET) report or an IEP from an Arizona public school – Student must have attended an Arizona public school as a full-time student for at least 90 days of the prior fiscal year or one full semester and then transferred from the public school to a private school (those students who transfer to a qualified school a�er the first full semester are eligible to receive a scholarship that same academic year); or – Student must be enrolling or currently enrolled in a private school kindergarten; or – Student must be enrolling or currently enrolled in a private preschool program for students with disabilities (preschool students must have an MET or IEP from an Arizona public school; a 504 plan does not meet the requirement); or – Student received a low-income corporate scholarship under one of the above criteria in a prior year, and the child continued to attend a private school in subsequent years; or – Student must be a dependent of a member of the U.S. armed forces who is stationed in Arizona; or – Student received an individual scholarship in a prior year and continued to attend a private school in subsequent years

SCHOOL REQUIREMENTS



• Use at least 90% of contributions for scholarships• Make scholarships available for more than one school • Must allow the state to verify that scholarships are awarded to students attending a qualified school • Report annually to the state: – Data on accepted contributions, grants awarded, dollar amount of scholarships granted to students who qualify for the free or reduced-price lunch program, dollar amount of scholarships granted to those students whose household income falls between 185% and 342.25% of the federal poverty level ($49,025 and $90,696 for family of four in 2021-22), amount of money being held for identified student scholarships in future years, list of participating schools with the number and dollar amount of scholarship awards received, the salary of the STO’s top three highest-paid o�cials for the fiscal year, and proof of independent review of financial statements by a certified public accountant

PROGRAM TYPETax Credit Scholarship— corporate – Means-tested

This program ranks

YEAR ENACTED2006

STATEWIDE CAP

• $89,161,006 (FY 2019)• 20% annual increase each year

SCHOLARSHIP CAP

• Tuition only• $5,600 (grades K-8 in 2018-19)• $6,900 (grades 9-12 in 2018-19)• Caps increase by $100 each year

TAX CREDIT VALUE

100% of donation


• S corporations must donate a minimum of $5,000


STOs Operating


FY 2018-19 donations

DATA UPDATE

281

46

$2,928

$106,983,528


2012 – 132013 – 142014 – 152015 – 162016 – 172017 – 182018 – 192019 – 20

0

11,6535,838

13,11816,579

20,07624,712

28,97229,829

5,000 10,000 15,000 20,000 25,000 30,000

863%

th


Programs

90 out of 142 pts.


ARKANSAS | Philanthropic Investment in Kids

STUDENT ELIGIBILITY

• To be eligible: – Family income cannot exceed 200% of the federal poverty level ($53,000 for a family of four in 2021-22) – Enrolled in a public school the previous school year, enrolling in an Arkansas school for the first time, or is a previous scholarship recipient – If a student was previous enrolled in another state and was enrolled in an Arkansas private school for less than half the academic year for which their family is applying for a scholarship, they may also be eligible

SCHOOL REQUIREMENTS

• Comply with all state health and safety regulations• Comply with municipal building occupancy rules• Administer a nationally norm-referenced test for scholarship students in grades 3–10 and report student results to parents as well as state researchers


• Provide credit donation receipts to donors as well as the Arkansas Department of Finance upon request• Ensure first-time recipients of scholarships were not continuously enrolled in an Arkansas private school the previous school year• Conduct background checks for all employees• Distribute eligible contributions within three years of receipt• Post a surety bond or otherwise demonstrate fiscal solvency if receive more than $50,000 in donations in a given year• Report to the state data on scholarship distributions and students’ school districts of residence• Ensure that participating private schools comply with all rules and regulations


YEAR ENACTED2021

STATEWIDE CAP

• $2 million

SCHOLARSHIP CAP

• Up to 80% of state per-pupil funding (K-8 students)• Up to 90% of state per-pupil funding (9-12 students)

TAX CREDIT VALUE

100% of donation


None

This Guidebook

does not

score or rank

newly created

programs.



This program ranks

ARKANSAS | Succeed Scholarship Program

STUDENT ELIGIBILITY

• Student must: – Have been accepted for admission into an eligible private school; and – Have an individualized education program (IEP) in accordance with the Individuals with Disabilities Act; or – Be a child in foster care; and – Have attended public school for at least one full academic year (a waiver is available and dependents of active-duty military are exempt from this requirement)

SCHOOL REQUIREMENTS

• Meet accreditation requirements set by the State Board of Education, the Arkansas Nonpublic School Accrediting Association or its successor, or another accrediting association recognized by the State Board of Education as providing services to severely disabled individuals; schools that have begun the accreditation process can participate as long as they are accredited within four years• Demonstrate fiscal soundness by having been in operation for one school year or provide the department with a statement by a certified public accountant confirming that the private school is insured and that it has su�cient capital or credit to operate in the upcoming school year (in lieu of a statement, a surety bond or letter of credit for the amount equal to the scholarship funds for any quarter may be filed with the department)• Comply with the federal antidiscrimination provisions of 42 U.S.C. §2000d• Meet state and local health and safety requirements• Be accountable academically to parents for meeting the educational needs of the student• Administer annually a nationally recognized norm-referenced test as established by the State Board of Education – A student with an IEP that provides for an exemption to standardized testing is not required to take the test; however, schools shall annually prepare a portfolio that provides information on a student’s progress to the student’s parents if a student is exempt from standardized testing• Comply with all state laws and regulations governing private schools• Adhere to the tenets of its published disciplinary procedures before expulsion of a participating student

YEAR ENACTED2015

ENROLLMENT CAPNone

PROGRAM FUNDING• None specified in the law

SCHOLARSHIP CAP

• Whichever is less: – Foundation funding amount for the current school year – Tuition and fees of a private school



2019 Expenditures


$7,018

43

$2,656,556

2016 – 17

2017 – 18

2018 – 19

2019 – 20

2020 – 21

62

167

245

420

479

0 100 200 300 400

PROGRAM TYPEVoucher – Special needs

861%

th


Programs

46 out of 76 pts.



Total Amount of 2020 Expenditures

Avg. Scholarship Amount

DATA UPDATE

1,746

$217,996,377

$6,315


2019 – 202020 – 21

0

17,80234,521

10,000 20,000 30,000 40,000

SCHOOL REQUIREMENTS

• Be approved by the state• Submit to the state annual sworn compliance reports regarding all local and state health and safety codes• Comply with the federal nondiscrimination requirements of 42 U.S.C. §2000d• Teachers and other school personnel working with scholarship recipients must undergo federal background checks• Teachers must have a bachelor’s degree, three years of teaching experience, or special expertise; schools must notify parents in writing, or on the school's website, the credentials of all teachers• Schools in operation less than three years must obtain a surety bond or letter of credit to cover the value of the scholarship payments for one quarter• Any school receiving more than $250,000 in scholarships must provide financial reporting to the state; schools with consecutive years of material exceptions within the financial reports may be deemed ineligible to participate by the state commissioner of education• Provide a written explanation to the parent of the student's progress annually and cooperating with parents who choose to have the student participate in statewide assessments• Notify the Department when a scholarship student withdraws from the school• New schools must receive a satisfactory site visit from the Florida Department of Education before the school is eligible to receive scholarship funding• Annually administer or make provision for students participating in the program to take one of the nationally norm-referenced tests identified by the department or to take the statewide assessments and report a student’s scores to his or her parent

FLORIDA | Family Empowerment Scholarship Program

PROGRAM TYPEVoucher – Income based

STUDENT ELIGIBILITY

• The student’s household income level does not exceed 300% of the federal poverty level ($79,500 for a family of four in 2021-22) or the student is on the direct certification list (list of children who qualify for the food assistance program, the Temporary Assistance to Needy Families Program, or the Food Distribution on Indian Reservations program) OR • The student is currently placed, or during the previous state fiscal year was placed, in foster care or in out-of-home care AND• The student is eligible to enroll in kindergarten or has spent the prior school year (2018-19) in attendance at a Florida public school. Prior attendance means the student was enrolled in and in attendance at a Florida public school during both the October and February student counts. A sibling of a student who is participating in the scholarship program under the above eligibility criteria is eligible for a scholarship if the student resides in the same household as the sibling.• Students who received a Florida Tax Credit Scholarship in the previous year and then lost scholarship funding.


• Must be annually approved by the State Board of Education• Allowed to keep 3% of the total amount of all scholarships awarded under chapter 1002 funds raised to cover operating expenses if the SFO has operated with clean audits for more than three years• Shall verify the household income level of students and submit the verified list of students and related documentation to the department• Submit to the state: – Financial and compliance audit performed by certified public accountant – Operational audit conducted by the state auditor general – Quarterly reports on the number of scholarship recipients and participating schools

YEAR ENACTED2019

SCHOLARSHIP CAP• Whichever is less: – 95% of public school funding students would have received – Tuition and fees of private school

STATEWIDE CAP

• 46,889 students for 2020-2021 school year

This program ranks

563%

th

out of 15Voucher

Programs

66 out of 104 pts.


This program ranks

SCHOOL REQUIREMENTS

• Comply with all requirements of private schools participating in the John M. McKay Scholarship for Students with Disabilities Program or the Florida Tax Credit Scholarship program and all requirements under Section 1002.421, Florida Statutes • Provide SFO with all documentation required for the student’s participation, including the private school the student attends and student fee schedules• Be academically accountable to the parent by: – Providing to the parent a quarterly written explanation of the student’s progress – Annually administering, for students participating in the program in grades 3-10, one of the nationally norm-referenced tests identified by the Florida Department of Education or the statewide assessments; a participating private school shall report a student’s scores to the parent; students with disabilities for whom standardized testing is not appropriate are exempt from this requirement• Any school receiving more than $250,000 in scholarships must provide financial reporting to the state

FLORIDA | Gardiner Scholarship Program

PROGRAM TYPEEducation Savings Account – Special needs

STUDENT ELIGIBILITY

• Student must have been diagnosed with one of the following: anaphylaxis, autism, cerebral palsy, deafness, Down syndrome, dual sensory impaired, high-risk, hospital or homebound, intellectual disability, muscular dystrophy, Phelan-McDermid syndrome, Prader-Willi syndrome, a rare disease as defined by the National Organization for Rare Disorders, spina bifida, traumatic brain injury, visually impaired, Williams syndrome, or be considered a high-risk 3-, 4- or 5-year-old child with a developmental delay in cognition, language or physical development• Student must have either an individual education plan (IEP) from a Florida school district or a formal diagnosis from a licensed physician or psychologist

PARENT REQUIREMENTS

• Parent must sign an agreement with the scholarship funding organization (SFO) annually to: – A�rm that the student is enrolled in a program that meets regular school attendance requirements – Use program funds only for authorized purposes, including not submitting payment to both Medicare and Gardiner for the same service – Ensure that the student takes all appropriate standardized assessments, either the state assessment test or a nationally recognized norm-referenced test – A�rm that the parent will not transfer any college saving funds to another beneficiary – A�rm that the parent will not take possession of any funding provided by the state


• Participate in the Florida Tax Credit Scholarship Program• Determine student eligibility• Provide the Department of Education with information on the student to enable the Department to report the student for funding• Establish and maintain separate accounts for each eligible student• Verify qualifying expenditures• Return any unused funds to the Department when the student is no longer eligible for a Gardiner Scholarship

YEAR ENACTED2014

PROGRAM FUNDING• $147.9 million appropriated for 2019-20

SCHOLARSHIP CAP• 90% of the amount of public school funding that the student would have received in a public school


SFOs Operating


2020 Expenditures

ENROLLMENT CAP• None


1,258

2

$10,267

$190,818,965

2014 – 152015 – 162016 – 172017 – 182018 – 192019 – 20

0

4,9481,655

8,04710,153

11,94814,152

18,585

5,000 10,000 20,00015,000

566%

th


Programs

50 out of 76 pts.


This program ranks

FLORIDA | Hope Scholarship Program

SCHOOL REQUIREMENTS

• Be approved by the state• Submit to the state annual sworn compliance reports regarding all local and state health, fire and safety codes• Comply with the federal nondiscrimination requirements of 42 U.S.C. §2000d• Teachers and other school personnel working with scholarship recipients must undergo federal background checks; school owners and operators must undergo a federal background check every five years• Teachers must have a bachelor’s degree, three years of teaching experience or special expertise; schools must notify parents in writing, or on the school’s website, about the qualifications of classroom teachers• Schools must send quarterly reports to parents on student’s progress• Schools in operation less than three years must obtain a surety bond or letter of credit to cover the value of the scholarship payments for one quarter• Any school receiving more than $250,000 in scholarships must provide financial reporting to the state• Schools with consecutive years of material exceptions within the financial reports may be deemed ineligible to participate by the state commissioner of education• Scholarship students in grades 3-10 must take a nationally recognized norm-referenced test or the state public school assessment; all schools with at least 30 students in grades 3-10 taking the test in consecutive years will have the gain scores published by state researchers• DOE will conduct site visits for all new participating schools; new schools must receive a satisfactory site visit from DOE before the school is eligible to receive scholarship funding• DOE is required to contract with an independent entity to provide an annual evaluation of the school program by reviewing the school climate and code of conduct at each public school at which 10 or more students transferred; reviewing performance of participating private schools which have at least 51% of students participating in the program and at least 10 participating students who take the state assessment; and surveying the parents of participating students to determine satisfaction

DONOR ELIGIBILITY

• The purchaser of a motor vehicle is granted a credit of 100% of an eligible contribution made to an eligible nonprofit scholarship funding organization against any state tax, up to $105• Donations are collected from the purchaser by a car dealer, designated agent, or private tag agent as a result of the purchase or acquisition of a motor vehicle


• Must be annually approved by the State Board of Education• Allowed to keep 3% of funds raised to cover operating expenses if the SFO has operated with clean audits for more than three years• Make scholarships available for more than one school• Submit to the state: – Financial and compliance audit performed by certified public accountant – Operational audit conducted by the state auditor general – Quarterly reports on the number of scholarship recipients and participating schools

PROGRAM TYPETax Credit Scholarship— individual – Bullied and harassed students

YEAR ENACTED2018

STATEWIDE CAPNone

SCHOLARSHIP CAP• School tuition or scholarship value, whichever is less:

– Scholarship varies by grade and county but averages between $6,673 and $7,169• $750 scholarship covering transportation to an out-of-district public school

TAX CREDIT VALUE

100% of donation

DONOR TAX CREDIT CAP• 100% of state tax liability, up to $105 per purchase


SFOs Operating


2020 expenditures

DATA UPDATE

262

1

$6,799

$78,186,603


2018 – 192019 – 202020 – 21

0

127

445

488

100 200 300 400 500

278%

nd


Programs

104 out of 134 pts.


This program ranks

FLORIDA | John M. McKay Scholarship for Students with Disabilities

STUDENT ELIGIBILITY

• Student must: – Have an individualized education plan (IEP) or have an accommodation plan under Section 504 of the Rehabilitation Act – Have spent the prior school year in attendance at a Florida public school or the Florida School for the Deaf and the Blind• Children of U.S. military personnel who are transferring are exempt from the prior year public school attendance requirement• Children who received specialized instructional services under the Voluntary Pre-K Education Program (VPK) the previous school year are exempt from prior year public school attendance requirement

SCHOOL REQUIREMENTS

• Be approved by the state• Submit to the state annual sworn compliance reports regarding all local and state health and safety codes• Comply with the federal nondiscrimination requirements of 42 U.S.C. §2000d• Teachers and other school personnel working with scholarship recipients must undergo federal background checks• Teachers must have a bachelor’s degree, three years of teaching experience, or special expertise; schools must notify parents in writing, or on the school's website, of the credentials of all teachers• Schools in operation less than three years must obtain a surety bond or letter of credit to cover the value of the scholarship payments for one quarter• Any school receiving more than $250,000 in scholarships must provide financial reporting to the state; schools with consecutive years of material exceptions within the financial reports may be deemed ineligible to participate by the state commissioner of education• Provide a quarterly written explanation to the parent of the student’s progress, and cooperate with parents who choose to have the student participate in statewide assessments• Notify the Department when a scholarship student withdraws from the school• New schools must receive a satisfactory site visit from the Florida Department of Education before the school is eligible to receive scholarship funding



2020 Expenditures

DATA UPDATE

1,565

$8,618

$211,850,302


2012 – 132013 – 142014 – 152015 – 162016 – 172017 – 182018 – 192019 – 202020 – 21

0

26,61128,370

30,37831,17331,499

31,044

30,695

29,57128,065

10,000 20,000 30,000 40,000

YEAR ENACTED1999

PROGRAM FUNDINGNo specific program appropriation – funded through the Florida Education Finance Program

SCHOLARSHIP CAP• Whichever is less:– 95% of public school funding students would have received– Tuition and fees of private school


ENROLLMENT CAPNone

179%

st


Programs

60 out of 76 pts.


FLORIDA | Tax Credit Scholarship

STUDENT ELIGIBILITY

• Family income cannot exceed 260% of the federal poverty level ($68,900 for a family of four in 2021-22) for a partial scholarship • Renewing students get first priority. Students with family income at or below 185% of the federal poverty level ($49,025 for family of four in 2021-22), renewing students, and students in foster care or out-of-home care get priority

SCHOOL REQUIREMENTS

• Be approved by the state• Submit to the state annual sworn compliance reports regarding all local and state health, fire and safety codes• Comply with the federal nondiscrimination requirements of 42 U.S.C. §2000d• Teachers and other school personnel working with scholarship recipients must undergo federal background checks; school owners and operators must undergo a federal background check every five years • Teachers must have a bachelor’s degree, three years of teaching experience or special expertise; schools must notify parents in writing, or on the school’s website, of the credentials of all teachers• Schools must send quarterly reports to parents on students’ progress• Schools in operation less than three years must obtain a surety bond or letter of credit to cover the value of the scholarship payments for one quarter• Any school receiving more than $250,000 in scholarships must provide financial reporting to the state• Schools with consecutive years of material exceptions within the financial reports may be deemed ineligible to participate by the state commissioner of education• Scholarship students in grades 3-10 must take a nationally recognized norm-referenced test or the state public school assessment. All schools with at least 30 students in grades 3-10 taking the test in consecutive years will have the learning gains scores published by state researchers • New schools must receive a satisfactory site visit from the Florida Department of Education before the school is eligible to receive scholarship funding


• Must be annually approved by the State Board of Education• Allowed to keep 3% of scholarships awarded to cover operating expenses if the SFO has operated with clean audits for more than three years• Make scholarships available for more than one school• Submit to the state: – Financial and compliance audit performed by certified public accountant – Operational audit conducted by the state auditor general – Quarterly reports on the number of scholarship recipients and participating schools

PROGRAM TYPETax Credit Scholarship – Corporate – Means-tested

This program ranks

YEAR ENACTED2001

SCHOLARSHIP CAP• School tuition or scholarship value, whichever is less: – Scholarship varies by grade and county but averages between $6,673 and $7,169• $750 scholarship covering transportation to an out-of-district public school

TAX CREDIT VALUE

100% of donation

DONOR TAX CREDIT CAP• 100% of state tax liability


SFOs Operating


2020 Donations

DATA UPDATE

1,945

2

$6,239

$662,030,287


2013 – 142014 – 152015 – 162016 – 172017 – 182018 – 192019 – 202020 – 21

0

59,82269,950

78,66498,936108,098

100,512

111,219

106,112

20,000 40,000 60,000 80,000 100,000

185%

st


Programs

120 out of 142 pts.

STATEWIDE CAP• $873.5 million• Cap is allowed to increase by 25% in any year a�er 90% of the cap is reached


GEORGIA | Scholarship Tax Credit Program

STUDENT ELIGIBILITY

• Student must have attended public school the previous year or be entering prekindergarten, kindergarten or 1st grade

SCHOOL REQUIREMENTS

• Be accredited or in the process of becoming accredited• Comply with the federal Civil Rights Act of 1964• Comply with all state private school regulations, including health and safety codes

STUDENT SCHOLARSHIP ORGANIZATION (SSO) REQUIREMENTS

• Use at least 90% of contributions for scholarships• Make scholarships available for more than one school• Have an independent board of directors• Ensure donors cannot designate their donations to any individual student• Submit annually to the state: – Data on accepted contributions and tax credits approved – Independent review of financial statements by a certified public accountant – Total number of students and total dollar value of scholarships awarded each year• Publicly disclose annually: – Total number of scholarships approved – Total number and amount of donations received – Household income of scholarship recipients

PROGRAM TYPETax Credit Scholarship— corporate and individual

This program ranks

YEAR ENACTED2008


SCHOLARSHIP CAP• 100% of state and local per-pupil funding• $10,957 for 2019-20 school year

TAX CREDIT VALUE

100% of donation


• $1,000 single• $2,500 married couple• 75% of corporation’s state income tax liability• $10,000 for S corporations and LLCs

SSOs Operating

2020 Donations

DATA UPDATE

22

$82,201,236


2013 – 142014 – 152015 – 162016 – 172017 – 182018 – 192019 – 202020 – 21

0

13,26813,42813,60013,625

13,24313,895

16,04016,193

3,000 6,000 9,000 12,000 15,000 18,000

1452%

th


Programs

74 out of 142 pts.


This program ranks

GEORGIA | Special Needs Scholarship Program


STUDENT ELIGIBILITY

• Student must: – Have a parent who was a resident of Georgia for at least one year (exception for military service members as noted below); AND – Have attended public school the last year; or received preschool special education or related services within the past year; or have a parent who is an active duty military service member stationed in Georgia in the previous year; or be adopted or placed in permanent guardianship from foster care within the previous year; or have previously participated in the program (Note: there is also a one-time exception for the 2021-22 school-year due to COVID-19 where a less than full-year of public school in 2019-20 or 2020-21 school year may be su�cient); AND – Have an IEP or have a 504 for most special needs at some point in the year prior to receiving the scholarship (*see full list of eligible diagnoses for 504 plans below)• Waivers from one-year school requirement for military dependents and students adopted or placed in permanent guardianship from foster care (see above); discretionary waiver from one year public school requirement for medical or behavioral need.

SCHOOL REQUIREMENTS

• Notify state regarding intention to participate • Demonstrate financial viability• Comply with the federal nondiscrimination requirements of 42 U.S.C. §2000d• Comply with state health and safety requirements• Be accredited or in the process of becoming accredited• Require teachers to have a bachelor’s degree or three years’ experience in education or health• Provide parents with teachers’ credentials• Report to parents and state regarding students’ academic progress

YEAR ENACTED2007

PROGRAM FUNDINGNo specific program appropriation

SCHOLARSHIP CAP• Whichever is less:– Amount of public school funding student would have received– Tuition and fees of private school



2020 Expenditures

ENROLLMENT CAPNone

DATA UPDATE

254

$6,734

$35,576,322


2012 – 132013 – 142014 – 152015 – 162016 – 172017 – 182018 – 192019 – 202020 – 21

0

3,2293,075

3,643

4,1544,553

4,7694,927

5,203

4,664

1,000 2,000 3,000 4,000 5,000

762%

th


Programs

47 out of 76 pts.*(i) ADHD; (ii) Autism spectrum disorder; (iii) Bipolar disorder; (iv) Cancer; (v) Cerebral palsy; (vi) Cystic fibrosis; (vii) Deafness; (viii) Down syndrome; (ix) Drug or alcohol abuse; (x) Dual sensory impairment; (xi) Dyslexia; (xii) Emotional or behavioral disorder; (xiii) Epilepsy; (xiv) Hearing impairment; (xv) Intellectual disability; (xvi) Muscular dystrophy; (xvii) Specific learning disability; (xviii) Spina bifida; (xix) Traumatic brain injury; (xx) Visual impairment; or (xxi) Any rare disease identified by the NIH Genetic and Rare Diseases Information Center's list of rare disease disorders; and (xxii) Any other eligible condition as determined by the State Board of Education.


This program ranks

ILLINOIS | Invest in Kids Scholarship Tax Credit Program

STUDENT ELIGIBILITY

• Family income cannot exceed 300% of the federal poverty level ($79,500 for family of four in 2021-22)• Renewing student’s family income can increase to 400% of federal poverty level ($106,000 for family of four in 2021-22)• Priority given to returning scholarship students; students whose family income does not exceed 185% of the federal poverty level ($49,025 for family of four in 2021-22); students who live in a focus district (district that has at least one school where at least one student subgroup’s average performance is at or below the state average for the lowest 10% of student performance or a school with an average graduation rate of less than 60%); and students who are siblings of current scholarship students• Private school students are eligible

SCHOOL REQUIREMENTS

• Be recognized by the State Board of Education• Comply with health and safety codes and federal and state nondiscrimination laws• Conduct background checks on school employees• Annually administer state assessments and report student results


• Use at least 95% of contributions for scholarships• Carry forward no more than 25% of contributions to the following calendar year • Must not allow corporate contributions to be directed to a particular school or subset of schools, but may allow individual contributions to be directed to a school or subset of schools• Comply with the antidiscrimination provisions of 42 U.S.C. §2000d• Submit to the state annually: – Total number of certificates of receipt issued and the total dollar amount of contributions received – Total dollar amount of scholarships awarded to eligible students – Name and address for students for whom scholarships were issued, including the number, grade, race, gender, income level and total dollar value of scholarship used at each school by priority group – Financial audit performed by certified public accountant

PROGRAM TYPETax Credit Scholarship— corporate and individual – Means-tested

YEAR ENACTED2017

STATEWIDE CAP$100 millionCredits are awarded in a manner geographically proportionate to enrollment in private schools in the state, as determined by the Illinois Department of Revenue; if the cap is not reached by June 1, remaining credits are awarded on a first-come, first-served basis

SCHOLARSHIP CAP• Whichever is less: – Tuition and fees OR – Statewide average operational expense per pupil • 100% of scholarship cap for students whose household income is less than 185% of the federal poverty guidelines ($49,025); 75% for students whose household income is 185% to 249% of the federal poverty guidelines ($49,025 to $65,985); and 50% for students whose household income is 250% to 400% of the federal poverty guidelines ($66,250 to $106,000)• Students eligible to receive services under the Individuals with Disabilities Education Act can receive 200% of the average operational expense per pupil; students who are English learners can receive 120%; students who are gi¡ed and talented can receive 110%

TAX CREDIT VALUE

75% of donation


• $1 million

SGOs Operating


2020 Donations

DATA UPDATE

7

$6,297

$67,504,594


2018 – 192019 – 202020 – 21

0

7,1787,435

7,642

1,000 3,000 5,000 7,0002,000 4,000 6,000

962%

th


Programs

83 out of 134 pts.


INDIANA | Choice Scholarship Program

STUDENT ELIGIBILITY

• Income Eligibility 1. To qualify for 90% scholarship (pre-K Track only), student must be a member of a household with an annual income equal to or less than 69% of the amount to qualify for the federal free or reduced-price Lunch Program (FRL) ($33,827 for a family of four in 2021-22) 2. To qualify for the 90% scholarship (all eligibility tracks besides pre-K), student must be a member of a household with an annual income equal to or less than 100% of the amount to qualify for FRL ($49,025 for a family of four in 2021-22) 3. To qualify for the 70% scholarship (all eligibility tracks besides pre-K), student must be a member of a household with an annual income equal to or less than 125% of the amount to qualify for FRL ($61,281 for a family of four in 2021-22) 4. To qualify for the 50% scholarship (all eligibility tracks besides pre-K, continuing choice, and special education), the student must be a member of a household with an annual income equal to or less than 150% of the amount to qualify for FRL ($73,538 for a family of four in 2021-22). 5. To qualify for the 50% scholarship (continuing choice and special education tracks only), the student must be a member of a household with an annual income equal to or less than 200% of the amount to qualify for FRL ($98,050 for a family of four in 2021-22)All students must satisfy the following two residence and age requirements: 1. Have legal settlement in Indiana; and 2. Be between the ages of five (5) and 22 no later than August 1 of the school year for which they are applying for a Choice Scholarship.A�er satisfying the two residence and age requirements listed above, a student must satisfy the requirements for one of the eight eligibility tracks: 1. Continuing Choice Scholarship Student Track 2. Previous Choice Scholarship Student Track 3. Previous Scholarship Granting Organization (SGO) Award Track 4. Special Education Track 5. "F" Public School Track 6. Two Semesters in a Public School Track 7. Sibling Track 8. Pre-K Track


Average Scholarship Amount*

2020 Expenditures

DATA UPDATE

324

$4,781

N/A

STUDENT PARTICIPATION*

2012 – 132013 – 142014 – 152015 – 162016 – 172017 – 182018 – 192019 – 202020 – 21

0

19,809

29,148

32,68634,299

35,45836,29036,707

35,698

10,000 20,000 30,000 40,000

PROGRAM TYPEVoucher – Means-tested

This program ranks

YEAR ENACTED2011


SCHOLARSHIP CAP• Whichever is less: – Tuition and fees; or – 90% of the state per-pupil funding for students with a family income not exceeding 100% of the required income for the FRL program; or – 70% of the state per-pupil funding for students with a family income not exceeding 125% of the required income for the FRL program – 50% of the state per-pupil funding for students with a family income not exceeding 150% or 200% of the required income for the FRL program (depending on type of scholarship)

ENROLLMENT CAPNone

9,139

171%

st

out of 15Voucher

Programs

74 out of 104 pts.

*This is a combination of period 1 and period 2 applicants

SCHOOL REQUIREMENTS

• Be accredited by either the state board or a national or regional accreditation agency that is recognized by the state board• Not discriminate on the basis of race, color or national origin• Conduct criminal background checks on employees• Administer the Indiana statewide assessments and report to the state data for A – F ratings• To remain eligible to accept new scholarship students, a school must not be rated as “D” or “F” for two or more consecutive years

• Grant the state full access to its premises for observing classroom instruction and reviewing any instructional materials and curricula• Provide civic and character education and display related historical documents• Select students for admission via public lottery if the number of Choice Scholarship applicants exceeds the number of available seats


INDIANA | Education Scholarship Account


SCHOOL REQUIREMENTS

A participating school is required to: – Allow a student to include a reference to a writing, document, or record listed in subsection (b) in a report or other work product. – Not punish the student in any way, including a reduction in grade, for using the reference. – Display the United States flag in each classroom. – Provide a daily opportunity for students to voluntarily recite the Pledge of Allegiance in each classroom or on school grounds (exemptions apply). – Provide instruction on: the constitutions of Indiana and the United States, good citizenships, language arts, mathematics, social studies, good citizenship, sciences, fine arts, health education.

Participating schools must not teach the violent overthrow of the government of the United States.

For a participating school that enrolls students in grades 6 through 12, provide within the two (2) weeks preceding a general election five (5) full recitation periods of class discussion concerning: the system of government in Indiana and in the United States; methods of voting; party structures; election laws; and the responsibilities of citizen participation in government and in elections.

STUDENT ELIGIBILITY

• Students must come from families earning no more than 300 percent of the threshold for free and reduced-price lunch (FRL) ($147,075 for a family of four in 2021–22) and have an education plan for students with special needs. Eligible plans include an Individualized Education Program (IEP) from a public school district as well as a special needs service plan from a private school. Once enrolled in the program, students remain eligible to receive Education Scholarship Accounts until they graduate or turn 22 years old.

PARENT REQUIREMENTS

• Only use funds for qualified expenses• Ensure a student’s study in the subjects of reading, grammar, mathematics, social studies and science• Ensure student takes the state test of the student’s grade level or the assessment determined by his or her IEP

YEAR ENACTED2021

FUNDING CAP• $10 million

SCHOLARSHIP CAP• 90% of state funding


This Guidebook

does not

score or rank

newly created

programs.


INDIANA | School Scholarship Tax Credit Program

STUDENT ELIGIBILITY

• Family income cannot exceed 200% of the amount required to qualify for the free or reduced-price lunch program ($98,050 for family of four in 2021-2022)• Student has been or is currently enrolled in a participating school

SCHOOL REQUIREMENTS

• Be accredited by a national or regional accreditation agency that is recognized by the state board• Administer statewide assessments or other nationally recognized and norm-referenced assessment to all students in the school


• Use at least 90% of contributions for scholarships• Be certified by the state• Make scholarships available for more than one school• Conduct criminal background checks on all SGO employees and board members• Have an outside financial audit conducted and provide an annual report to the state


This program ranks

YEAR ENACTED2009

STATEWIDE CAP• $15 Million (2019-2020)• $16.5 million

SCHOLARSHIP CAP• Tuition and fees

TAX CREDIT VALUE

50% of donation

DONOR TAX CREDIT CAPNone


SGOs Operating


2019 Donations

DATA UPDATE

325

6

$2,350

$24,854,825


2012 – 132013 – 142014 – 152015 – 162016 – 172017 – 182018 – 192019 – 202020 – 21

0

11,0674,638

9,1279,424

9,3499,744

10,104

10,012

9,494

2,000 4,000 6,000 8,000 10,000

1061%

th


Programs

87 out of 142 pts.


IOWA | Individual and Corporate School Tuition Organization Tax Credit


STUDENT ELIGIBILITY

• Family income cannot exceed 400% of the federal poverty guideline ($106,000 for family of four in 2021-22)

SCHOOL REQUIREMENTS

• Be accredited• Comply with federal Civil Rights Act of 1964 and Iowa Chapter 216• Comply with state health and safety codes


• Use at least 90% of contributions for scholarships• Make scholarships available for more than one school• Obtain an annual review of financial statements by a public accounting firm• Submit data to the state on accepted contributions, grants awarded, and participating schools

This program ranks

YEAR ENACTED2006

STATEWIDE CAP• $15 million for tax year 2021• $20 million for tax year 2022

SCHOLARSHIP CAP• Tuition only

TAX CREDIT VALUE


STOs Operating

Avg. Scholarship Amount (2017)

2019 Donations

75% of donation

DATA UPDATE

143

12

$1,463

$19,622,122


2012 – 132013 – 142014 – 152015 – 162016 – 172017 – 182018 – 192019 – 202020 – 21

0

10,47510,446

10,49410,84810,77110,75210,791

12,418

12,071

3,000 6,000 9,000 12,000

1651%

th


Programs

73 out of 142 pts.


KANSAS | Tax Credit for Low Income Students Scholarship Program

STUDENT ELIGIBILITY

• Family income cannot exceed 130% of the federal poverty guideline ($34,450 for a family of four for July 1, 2021 through June 30, 2022)• Student must: – Have attended a school determined to be one of the 100 lowest-performing public elementary schools in Kansas; or – Be younger than 6 years old when first seeking a scholarship and eligible to attend a school determined to be one of the 100 lowest-performing public elementary schools in Kansas – Have attended a public school in grades K-8 and be eligible for free or reduced price lunch

SCHOOL REQUIREMENTS

• Must be nonpublic elementary or secondary schools located in Kansas on and a qualified school must be accredited by the state board or a national or regional accrediting agency that is recognized by the state board for the purpose of satisfying the teaching performance assessment for professional licensure


• Disburse NOT less than 90% of contributions for scholarships within 36 months of receiving the contributions• Issue a receipt prescribed by the Secretary of Revenue to any contributing taxpayer• Receive written verification from the State Board of Education that a student is eligible prior to awarding an educational scholarship for students previously enrolled in a public school• Report to the State Board of Education all students receiving a scholarship• Ensure that qualified schools receiving scholarships are in compliance with the requirements of the program• Have its accounts examined and audited by a certified public accountant at the end of each calendar year for verification that the education scholarships that were awarded were distributed to the eligible students, and file a copy of the audit with the State Board of Education• Submit annually to the state (via a report approved by a certified public accountant): – Names and addresses of eligible students receiving an educational scholarship from the SGO – Total number and dollar amount of contributions received during the preceding year – Total number and dollar amount of educational scholarships awarded in the preceding year• SGOs receiving more than $50,000 in donations annually must provide the State Board of Education a surety bond or financial information demonstrating the SGO’s ability to pay the amount expected to be received during the school year


This program ranks

YEAR ENACTED2014


SCHOLARSHIP CAP• $8,000

TAX CREDIT VALUE

70% of donation


• 70% of state income tax liability not to exceed $500,000 donation ($350,000 credit)


SGOs Operating


2019 Donations

DATA UPDATE

116

10

$3,157

$3,572,903


2015 – 162016 – 172017 – 182018 – 192019 – 202020 – 21

0

73188

307

369

513

632

100 200 300 600400 500

2037%

th


Programs

49 out of 134 pts.


KENTUCKY | Education Opportunity Account

PROGRAM TYPEEducation Savings Account – funded by tax credits

ALLOWABLE SCHOLARSHIP USE

Allowable uses include: • Tuition to attend out-of-district pre-K – 12 public schools across the state• Tuition to attend nonpublic PK-12 schools in Warren, Daviess, Je�erson, Fayette, Hardin, Boone, Campbell or Kenton Counties• Tuition/fees for online learning programs• Tutoring services• Public school individual classes/extracurricular activities• Textbooks, curriculum, other instructional materials• Computer hardware/additional tech devices• Educational so�ware and applications• School uniforms• Fees for nationally standardized assessments, advanced placement examinations, college exams, preparatory courses for exams• Tuition/fees for summer education program/a�er-school education programs• Tuition/fees/materials/examination fees at career/technical schools• Educational services and therapies, including occupational, behavioral, physical speech-language, and audiology therapies provided by a licensed professional• Tuition/fees for dual credit college courses• Fees for transportation for student to travel to and from an education service

STUDENT ELIGIBILITY

• Students must come from families earning no more than 175% of the amount required to be eligible to recieve free or reduced price lunch (FRL) ($85,794 for a family of four in 2021–22)• Previous Education Opportunity Account (EOA) recipients and siblings of EOA recipients are also eligible.• If a student’s family’s household income rises over 250% of the income threshold for the federal reduced-price lunch program ($122,563 for a family of four in 2021-22), that student is ineligible to receive further state deposits in their EOA. Only families residing in counties with populations over 90,000 may use EOA funds for nonpublic school tuition.

ACCOUNT GRANITING ORGANIZATION (AGO) REQUIREMENTS

• Must be certified by the state• Determine amount for which a student is eligible• Implement a payment system for transactions from EOAs to providers• Use at least 90% of contributions for EOAs• Have an outside financial audit conducted and provide an annual report to the state

YEAR ENACTED2021

FUNDING CAP• $25 million

TAX CREDIT VALUE• 95% (97% for muli-year pledges)

DONOR TAX CREDIT CAP• $1 million

ACCOUNT DEPOSIT CAP• $4,700 per student each year


This Guidebook

does not

score or rank

newly created

programs.


This program ranks

LOUISIANA | School Choice Program for Certain Students with Exceptionalities

STUDENT ELIGIBILITY

• Students that have been evaluated by a Louisiana public school district and determined to be in need of services for specific exceptionalities and have an Individual Education Plan, district provided services plan or a nonpublic school created service plan. • Student must: – Have an Individualized Education Program (IEP) – Be in need of services for autism, mental disability, emotional disturbance, developmental delay, other health-impairment-specific learning disability or traumatic brain injury – Be eligible to attend a public school – Reside in one of the six largest parishes: Je�erson, East Baton Rouge, Orleans, Caddo, St. Tammany or Lafayette

SCHOOL REQUIREMENTS

• Nonpublic schools must be approved by the Board of Elementary and Secondary Education (BESE), comply with Brumfield v. Dodd, an antidiscrimination order, and be located in Caddo, East Baton Rouge, Je�erson, Lafayette, Orleans, or St. Tammany parishes to be eligible • Submit a notice of intent to participate to the Louisiana Department of Education • Must have provided services to students with exceptionalities for at least two years prior to joining the program, and employ teachers with valid certification in special education• Be approved by the state to participate • Comply with state nondiscrimination and health and safety requirements • Require teachers to be certified to teach special education


YEAR ENACTED2010


SCHOLARSHIP CAP• Families participating in this program receive an educational certificate, which is paid directly to the school on behalf of the family. The certificate is worth either approximately 50% of the per-pupil allocation of state funds to the student’s local school district, or the school’s tuition and fees, whichever is less. This amount averages approximately $2,500 across the state. • Whichever is less: – 50% of state per-pupil funding – Tuition of private school

ENROLLMENT CAPNone



2020 Expenditures

DATA UPDATE

23

$2,488

$1,128,630


2012 – 132013 – 142014 – 152015 – 162016 – 172017 – 182018 – 192019 – 202020 – 21

0

242197

311342339

391440

449

456

100 200 300 40050 150 250 350 450

1737%

th


Programs

28 out of 76 pts.


LOUISIANA | Student Scholarships for Educational Excellence Program

PROGRAM TYPEVoucher – Means-tested and failing schools

STUDENT ELIGIBILITY

• Students entering kindergarten or enrolled in a C, D or F school with a family income that does not exceed 250% of the federal poverty guidelines ($66,250 for family of four in 2021) or a continuing student

SCHOOL REQUIREMENTS

• Public schools must be rated A or B based on the most recent school performance scores• Private schools must be approved by the Board of Elementary and Secondary Education (BESE) and comply with Brumfield v. Dodd antidiscrimination order• Private schools must submit a notice of intent to participate to the Louisiana Department of Education and be approved by the state to participate • Comply with health and safety codes • Not discriminate on the basis of race, color or national origin • Use an open admissions process in enrolling scholarship recipients • Administer all Louisiana state examinations required under the school and district accountability system • Receive a Scholarship Cohort Index of at least 50 to remain eligible to accept new students • Provide scholarships to no more than 20% of students for private schools in operation fewer than two years • Submit to the state an annual independent financial audit conducted by a certified public accountant • Conduct criminal background checks on all school employees • Maintain a curriculum of a quality at least equal to that prescribed for public schools

This program ranks

YEAR ENACTED2008

PROGRAM FUNDING• 2020-21 funding: $42,253,707

SCHOLARSHIP CAP• Whichever is less: – State and local per-pupil funding – Tuition, fees and costs associated with testing



2020 Expenditures

ENROLLMENT CAPNone

DATA UPDATE

130

$6,193

$42,253,707


2012 – 132013 – 142014 – 152015 – 162016 – 172017 – 182018 – 192019 – 202020 – 21

0

4,6906,775

7,362

7,1106,695

6,9096,892

6,403

6,326

1,000 3,000 5,000 7,0002,000 4,000 6,000

758%

th

out of 15Voucher

Programs

60 out of 104 pts.


LOUISIANA | Tuition Donation Tax Credit Program


STUDENT ELIGIBILITY

• Students are eligible if the student’s family income does not exceed 250% of the federal poverty guidelines ($66,250 for family of four in 2021) and the student either: – Is entering kindergarten for the first time; or – Was enrolled in a Louisiana public school during the previous year; or – Participated in either the Tuition Donation Rebate Program or Louisiana Scholarship Program during the previous year• Priority given to students who are from public schools that received a letter grade of “D” or “F,” received a scholarship in the previous year, or are siblings of participating students

SCHOOL REQUIREMENTS

• Be approved by the Board of Elementary and Secondary Education • Not discriminate on the basis of race, color or national origin • Conduct background checks on school employees • Annually administer and report the results of the state test associated with the school and district accountability system for all participating students in grades that require testing under the state’s accountability testing requirements for public schools • Any school that has been operating for less than five years and receives more than $50,000 in scholarship money must: – File financial information demonstrating its financial viability – File a surety bond• Maintain a curriculum of a quality at least equal to that prescribed for public schools


• Use at least 95% of contributions for scholarships• Conduct background checks on school employees and board members • Submit annually to the state: – Total number and dollar amount of contributions received and scholarships awarded – Total amount expended on administrative costs – Tuition and fee amounts published by participating schools – Information on contributions made by each contributor – Financial information report by a certified public accountant

This program ranks

YEAR ENACTED2012

STATEWIDE CAPNone

SCHOLARSHIP CAPSchool Tuition Organizations determine scholarship amounts. Amounts cannot exceed the school’s tuition and fees or 80% of state per-pupil funding for elementary and middle school (approximately $4,000) and 90% for high school (approximately $4,500), whichever is less.

TAX CREDIT VALUE


STOs Operating


2020 Donations

95% of donation

DONOR TAX CREDIT CAP• 100% of state tax liability

DATA UPDATE

173

4

$4,098

$15,842,406


2013 – 142014 – 152015 – 162016 – 172017 – 182018 – 192019 – 202020 – 21

0

6316

7761,706

2,018

2,155

2,3062,298

500 1,000 1,500 2,000 2,500

666%

th


Programs

94 out of 142 pts.


This program ranks

MAINE | Town Tutoring

STUDENT ELIGIBILITY

• Students must live in Maine and reside in an identified sending town that does not have a public school at their grade level

SCHOOL REQUIREMENTS

• Meet requirements for basic school approval• Comply with reporting and auditing requirements• Participate in the statewide assessment program if enrollment 60% or more students in the school are under the Town Tuitioning Program• Release copies of all student records for students transferring from the private school to the school unit• Report annually to the commissioner any information that they require

PROGRAM TYPEVoucher

YEAR ENACTED1873

INCOME LIMITNone

SCHOLARSHIP CAP• For K-8 students: $9,526 for 2019-20

• For 7-12 students: $11,948 for 2019-20

ENROLLMENT CAPNone


DATA UPDATE

32


2020 – 21

0

3,071

1,000 1,500 2,000 2,500 3,000500

857%

th

out of 15Voucher

Programs

55 out of 96 pts.


This program ranks

MARYLAND | Broadening Options and Opportunities for Students Today (BOOST) Program

STUDENT ELIGIBILITY

• Family income must qualify for the free or reduced lunch program ($49,250 for a family of four in 2021-22)• An appointed BOOST Advisory Board establishes categories of eligible applicants ranked by family income by the Maryland State Department of Education and determines award amounts for categories of eligible students who will receive a scholarship; priority is given to students who received a scholarship the preceding year and to students who are transferring from a public to a nonpublic school

SCHOOL REQUIREMENTS

• Participate in Maryland’s Aid to Non-Public Schools Program for textbooks and computer hardware • Provide more than only prekindergarten and kindergarten programs • Administer national, norm-referenced assessments• Comply with Maryland’s Title VI of the Civil Rights Act of 1964 as amended and Title 20, Subtitle 6 of the State Government Article, and not discriminate in student admissions, retention, or expulsion or otherwise discriminate against any student on the basis of race, color, national origin, sexual orientation, gender identity, or gender expression


YEAR ENACTED2016

PROGRAM FUNDING$6.8 million for school year2020-21


ENROLLMENT CAPNone


Average Voucher Amount

FY 2020 Appropriation

DATA UPDATE

177

$2,606

$7,729,271


2016 – 172017 – 182018 – 192019 – 202020 – 21

0

2,4052,594

3,1683,071

2,529

1,000 1,500 2,000 2,500 3,000500

1540%

th

out of 15Voucher

Programs

42 out of 104 pts.


This program ranks

MISSISSIPPI | Dyslexia Therapy Scholarship for Students with Dyslexia Program

STUDENT ELIGIBILITY

• Student must: – Be diagnosed with dyslexia by a licensed psychologist, psychometrist, or speech-language pathologist – Have been accepted for admission to a state-accredited special-purpose nonpublic school – Have parents that submitted a completed Dyslexia Therapy Program / Scholarship Application packet to the Mississippi Department of Education (MDE) for the upcoming school year that includes proof of enrollment and verification of acceptance – Have been enrolled in a public school during the previous school year at the time that average daily attendance (ADA) was determined for the public school systems or attended a previously approved participating special-purpose nonpublic school

SCHOOL REQUIREMENTS

• Be a state-accredited special-purpose nonpublic school• Provide comprehensive dyslexia therapy instruction delivered by Mississippi Department of Education-licensed dyslexia therapists to children diagnosed with dyslexia as a primary learning disability • Use daily Orton-Gillingham-based therapy• Have school leadership trained in dyslexia • Provide the state all documentation required for a student’s participation• Provide parents with a written explanation of the student’s progress• Conduct background checks on teachers and other school personnel• Submit to annual audits of financial records by the state auditor


YEAR ENACTED2012

PROGRAM FUNDING$1,161,122

SCHOLARSHIP AMOUNT• 100% of the Mississippi Adequate Education Program base student cost (state portion of per-pupil funding)

Scholarships Awarded



2020 Expenditures

DATA UPDATE

221

6

$5,253

$1,161,122


2012 – 132013 – 142014 – 152015 – 162016 – 172017 – 182018 – 192019 – 202020 – 21

0

7232

119149

164212

250

249

221

50 100 150 200 250

1253%

th


Programs

36 out of 68 pts.


MISSISSIPPI | Equal Opportunity for Students with Special Needs


YEAR ENACTED2015

PROGRAM FUNDINGNone specified by law

SCHOLARSHIP CAP• $6,765 for 2019-2020 — This amount will increase or decrease by the same proportion as the base student cost is increased or decreased

PARENT REQUIREMENTS

• Parent must sign an agreement promising to: – Provide an organized, appropriate educational program with measurable annual goals – Document his or her participating student’s disability – Not enroll his or her participating student in a public school and not participate in the state’s Dyslexia Therapy Scholarship or the Speech-Language Therapy Scholarship or a homeschool program – Acknowledge as part of the agreement that the participating student has no individual entitlement to a free appropriate public education from his or her home school district, including special education and related services, for as long as the student is participating in the program• Parents must use program funds only for authorized purposes• Every three years a�er initial enrollment in the program, a parent of a participating student must document that the student continues to be identified by the school district, a federal or state government agency, or a licensed physician or psychometrist as a child with a disability as defined by the federal Individuals with Disabilities Education Act (20 U.S.C. §1401(3))

SCHOOL REQUIREMENTS

• Be accredited by a state or regional accrediting agency or be approved/licensed by the State Department of Education (accreditation is no longer required)• Comply with the nondiscrimination policies set forth in 42 U.S.C. §1981• Provide parents with details of the school’s programs, qualifications, experience and capacities to serve students with special needs• Comply with all health and safety laws or codes that apply to nonpublic schools• Hold a valid occupancy permit if required by the school’s municipality• Have no public record of fraud or malfeasance• O�er participating students the option of taking a nationally standardized norm-referenced achievement test• Conduct criminal background checks on employees, and exclude from employment any person not permitted by state law to work in a nonpublic school or anyone who might reasonably pose a threat to the safety of students

Scholarships Awarded



2019 Expenditures

ENROLLMENT CAP• 2,500 students in 2019-2020 — New student enrollment is limited to 500 additional students each year therea�er


503

105

$5,606

$2,332,084

2015 – 162016 – 172017 – 182018 – 192019 – 202020 – 21

0

286425

356421

511

495

100 300 400 500200

This program ranks

1643%

th


Programs

33 out of 76 pts.


MISSISSIPPI | Speech-Language Therapy Scholarship for Students with Speech-Language Impairment Program


YEAR ENACTED2013


SCHOLARSHIP CAP• 100% of the Mississippi Adequate Education Program base student cost (state portion of per-pupil funding)

ENROLLMENT CAPNone

STUDENT ELIGIBILITY

• Student must: – Be entering grades K-6 – Be evaluated and determined to be eligible under the Individuals with Disabilities Education Act (IDEA) for a speech-language impairment – have previously attended a public school or an accredited school that emphasizes instruction in speech-language therapy and intervention

PARENT REQUIREMENTS

• Parents must fotify the State if the child is removed from the private school and returns to public school

SCHOOL REQUIREMENTS

• Be approved as a state-accredited nonpublic special-purpose school that is organized to provide, and emphasizes instruction in, speech-language therapy and intervention as the primary purpose of the school• Provide comprehensive speech-language therapy instruction delivered by speech-language pathologists licensed by the State Department of Education and the American Speech-Language-Hearing Association• Annually provide the parents of scholarship students a written explanation of the student’s progress• Allow for an annual audit of its financial records by the state auditor, and file a copy of the audit report and accompanying management letter with the State Board of Education

Scholarships awarded



2020-21 Expenditures

DATA UPDATE

4

1

$4,601

$23,008


2013 – 142014 – 152015 – 162016 – 172017 – 182018 – 192019 – 202020 – 21

0

11

1

00

05

5

1 2 3 4 5

This Guidebook

does not score or

rank programs

that did not have at

least 30 students

enrolled for the

2020-2021

school year.



• Tuition or fees for a private school within Missouri• Textbooks• Educational therapies or services from a licensed or accredited provider, which includes: – Tutoring services, – Curriculum, – Tuition or fees for a private virtual school – Fees for a nationally standardized norm-referenced achievement test, advanced placement exams, international baccalaureate exams, or any exam related to college or university admissions, – Fees for management of the Missouri Empowerment scholarship account by firms selected by the educational assistance organization, – Services provided by a public school, including individual classes and extracurricular activities, – Computer hardware or other technological devices, – Fees for summer education programs and specialized a er-school education programs, – Transportation costs for mileage to and from a qualified school

MISSOURI | Empowerment Scholarship Accounts

PROGRAM TYPEEducation Savings Account(funded by tax credits) – Preference for students with disabilities and students from low-income families

STUDENT ELIGIBILITY

Any elementary or secondary school student who is a resident of Missouri and resides in any county with a charter form of government or any city with at least 30,000 residents who• Has an IEP or• Whose family total income does not exceed an amount equal to 200% ($98,050 for a family of four in 2021-2022) of the income standards used to qualify for free or reduced price lunches, and meets at least one of the following qualifications: – Attended a public school as a full-time student for at least one semester during the previous 12 months, or – Is eligible to begin kindergarten or first grade

EDUCATIONAL ASSISTANCE ORGANIZATION REQUIREMENTS

Each educational assistance organization shall:• Notify the state treasurer of its intent to provide scholarhip accounts to qualified students• Demonstrate to the state treasurer that it is exempt from federal income tax • Provide a state treasurer-approved receipt to taxpayers for contributions made to the organization • Ensure grants are distributed to scholarship accounts of qualified students • Distribute scholarship accounts either four times per year or in a single lump sum • Provide the state treasurer, upon request, with criminal background checks on all its employees and board members and exclude from employment or governany governance any individual who might reasonably pose a risk to the appropriate use of contributed funds• Demonstrate its financial accountability • Ensure that participating students take the state achievement tests or nationally norm-referenced tests that measure learning gains in math and English language arts, and provide for value-added assessments, in grades that require testing• Allow costs of testing requirements to be covered by the scholarships distributed to the educational assistance organization• Provide the parents of each student who was tested with a copy of the results of the tests on an annual basis• Provide the test results to the state treasurer on an annual basis• Report student information that would allow the state treasurer to aggregate data by grade level, gender, family income level, and race • Provide rates of high school graduation, college attendance, and college graduation for participating students• Provide to the state treasurer the results from an annual parental satisfaction survey

YEAR ENACTED2021

ACCOUNT DEPOSIT CAPApproximately $6,350 per student each year

BUDGET CAP• $25 million


This Guidebook

does not

score or rank

newly created

programs.

TAX CREDIT VALUE

100% of donation


MONTANA | Tax Credits for Contributions to Student Scholarship Organizations

STUDENT ELIGIBILITY

• Students between the ages of 5 and 18

SCHOOL (QUALIFIED EDUCATION PROVIDER) REQUIREMENTS

• Be accredited, have applied for accreditation, or be provisionally accredited by a state, regional, or national accreditation organization, or be a nonaccredited provider or tutor that has informed the child’s parents in writing that the provider is not accredited and is not seeking accreditation• Administer a nationally recognized standardized assessment test or criterion-referenced test, and make the results available to the child’s parents• Administer a nationally recognized standardized assessment for all 8th and 11th grade students, and provide the overall scores on a publicly accessible website or provide the composite results of the test to the O�ce of Public Instruction for posting on its website• Satisfy the health and safety requirements prescribed by law for private schools in Montana

STUDENT SCHOLARSHIP ORGANIZATION (SSO) REQUIREMENTS

• Use at least 90% of contributions for scholarships• Cannot restrict or reserve scholarships for use at a particular school/education provider• Pay out contributions in the form of scholarships within three years a�er receiving them• Have an annual analysis done by an independent certified public accountant that includes: – Total number and dollar value of individual and corporate contributions – Total number and dollar value of scholarships obligated to eligible students – Total number and dollar value of scholarships awarded to eligible students • Maintain separate accounts for scholarship funds and operating funds

PROGRAM TYPETax Credit Scholarship— corporate and individual

This program ranks

YEAR ENACTED2015

PROGRAM FUNDINGUnknown

SCHOLARSHIP CAP• 50% of per-pupil average of total public school expenditures is the maximum amount for each individual scholarship – An SSO’s average scholarship amount for all distributed scholarships for an academic year cannot exceed 30% of the per-pupil average

TAX CREDIT VALUE

100% of donation

DONOR TAX CREDIT CAP• $150

SSOs Operating


FY 2020 Donations

DATA UPDATE

1

$400

$22,400


2016 – 172017 – 182018 – 192019 – 202020 – 21

0

2539

53

42

56

10 20 30 40 50

467%

th


Programs

90 out of 134 pts.


NEVADA | Educational Choice Scholarship Program

PROGRAM TYPETax Credit Scholarship— Corporate – Means-tested

This program ranks

YEAR ENACTED2015

STATEWIDE CAP• $11.45M (2021-22)

SCHOLARSHIP CAP• $8,469 for 2021• Increases by the annual growth of the Consumer Price Index

TAX CREDIT VALUE


SOs Operating


2020 - 21 Donations

100% of donation

DONOR TAX CREDIT CAP• 100% of tax liability

DATA UPDATE

99

3

$6,026

$6,655,000


2015 – 162016 – 172017 – 182018 – 192019 – 202020 – 21

0

1,061

541

2,0832,308

1,459

1,056

500 1,000 1,500 2,000 2,500

STUDENT ELIGIBILITY

• Family income cannot exceed 300% of the federal poverty guidelines ($79,500 for family of four in 2021-22)

SCHOLARSHIP ORGANIZATION (SO) REQUIREMENTS

• The SO, board and sta� cannot own or operate any school that receives money under the Nevada Educational Choice Scholarship Program• Must be registered with the Department of Education and be a certified 501(c)(3) organization• Cannot own or operate any school that receives money under the Nevada Educational Choice Scholarship Program• Use at least 95% of contributions for scholarships• Make scholarships available for more than one school• Cannot limit scholarships to specific students• Submit quarterly reports to the Department of Education as required by statute• Submit to the Department of Education each year: – The total number and dollar amount of the donations, gi�s and grants received by the scholarship organization during the preceding calendar year – The total number of students to whom the scholarship organization granted scholarships during the preceding calendar year – The total dollar amount of the scholarships made during the preceding calendar year – For each school that enrolls a student who receives a scholarship from the SO, the name and address of the school, the number of students enrolled in the school for whom the grant was made, and the total dollar amount of the scholarships provided for students enrolled in the school – A copy of an audited or compiled financial statement of the scholarship organization prepared by an independent certified public accountant• Cannot award scholarships to new students unless the SO can provide a scholarship in that same amount for each school year until the student graduates from high school

SCHOOL REQUIREMENTS

• Be licensed by the Nevada Department of Education, which requires that schools: – Provide instruction that meets or exceeds the Nevada State Standards, including 180 days of instruction and the same number of minutes of instruction per day that is required of public schools – Comply with health and safety codes – Submit a financial statement if the school has more than 30 students – Conduct fingerprint checks for teachers and other school personnel• Administer at least one nationally norm-referenced test that has been approved by the Department of Education to participating students and report the results to the Department• Submit a report to the Department of Education that includes demographic information on each enrolled participating student, information on the scholarship organizations that serve those students, and how the scholarship money has been used

467%

th


Programs

95 out of 142 pts.


NEW HAMPSHIRE | Education Freedom Accounts

PROGRAM TYPEEducation Savings Account

YEAR ENACTED2021

FUNDING CAPNone

ENROLLMENT CAPNone

STUDENT ELIGIBILITY

• Must be resident of New Hampshire and eligible to enroll in a public elementary or secondary school• Annual household income at the time of the application must be less than or equal to 300% of the federal poverty line ($79.500 for a family of four in 2021-22)• No income threshold needs to be met in subsequent years, provided the student otherwise qualifies• No prior public enrollment is required


Qualified educational expenses include:• Tuition and fees to private schools or other public schools, career technical schools, or college courses• Tuition and fees for non-public online learning programs• Tutoring services, textbooks, curricula and other instructional materials • Computer hardware, internet connectivity, other tech services• School uniforms• Educational services and therapies• Testing • Transportation• Summer education programs and specialized education programs

ACCOUNT DEPOSIT CAP• 100% of the state education funds ($4,600 for 2021-22)

This Guidebook

does not

score or rank

newly created

programs.


NEW HAMPSHIRE | Education Tax Credit


STUDENT ELIGIBILITY

• Family income cannot exceed 300% of the federal poverty guideline ($79,500 for family of four in 2021-2122)• Private school and homeschool students are also eligible

SCHOOL REQUIREMENTS

• Comply with state home education law• Be approved by the state department of education


• Use at least 90% of contributions for scholarships• Comply with state and federal antidiscrimination and privacy laws• Be registered with the director of charitable trusts• Be approved by the state• Award at least 40% of scholarships to students who qualified for free and reduced-price lunch ($49,500 for family of four in 2021-22) in the final year they were in public school or who received scholarships the previous year • Must not restrict scholarships for use at a single school and not reserve scholarships for specific students• Award at least a certain percentage of scholarships to students who either: – Currently attend a New Hampshire public school, including a chartered public school; or – Received a scholarship in the prior program year (the percentage of students who must meet one of these requirements is specified in state law and changes each year)• Submit to the state: – Total number and dollar amount of scholarships awarded and the percentage of students eligible for free or reduced-price lunch for each of the student eligibility categories – Total dollar amount of donations spent on administrative expenses – Total carryover dollar amount – Total dollar amount of contributions used and not used for scholarships – Number of scholarships distributed, per school, and the dollar range of those scholarships – Analysis, by ZIP code, of the place of residence for each student receiving a scholarship – Number of students who graduated and the number who dropped out of school

This program ranks

YEAR ENACTED2012

STATEWIDE CAP$5.1 million in donor tax credits

SCHOLARSHIP CAP• At least $5,043 for students receiving special education programs or services• The scholarship cap increases by the annual growth of the Consumer Price Index

TAX CREDIT VALUE


SGOs Operating


85% of donation

DONOR TAX CREDIT CAP• No more than 10% of the aggregate amount of tax credits permitted in a given year

DATA UPDATE

59

2

$2,047


2013 – 142014 – 152015 – 162016 – 172017 – 182018 – 192019 – 202020 – 21

0

40103

138178

332416

657

720

100 200 300 600400 700500100 20 30 40 50 60 70 80 90 100

100 20 30 40 50 60 70 80 90 100

$1,473,999Total Amount of 2019 Expenditures

1849%

th


Programs

65 out of 134 pts.


NORTH CAROLINA | Children with Disabilities Scholarship Grants

STUDENT ELIGIBILITY

• Student must meet all of the following: – Is 5 years old on or before August 31 – Has not graduated from high school – Is a resident of North Carolina – Is a child with a disability who requires special education, as documented by the public school Individualized Education Program (IEP)• Student must also meet at least one of the following criteria: – Received a Disabilities Grant last year (renewal); or – Was a full-time student attending a North Carolina public school or Department of Defense school in North Carolina last spring semester; or – Has a parent on full-time active duty with the military, is a foster child, or was adopted within the last year; or – Is entering kindergarten or 1st grade; or – Has lived in North Carolina at least six months

SCHOOL REQUIREMENTS

• Private schools must register with the North Carolina Division of Non-Public Education (DNPE), thus meeting the following criteria: – Administer to all students in grades 3, 6, and 9 each school year a nationally standardized achievement test – Administer to all grade 11 students a nationally standardized test measuring competency in the verbal and quantitative areas• Private schools must meet state nondiscrimination policies• Home schools must register with the North Carolina Division of Non-Public Education, thus meeting the following criteria: – Parents/guardians homeschooling their children must hold at least a high school diploma or its equivalent – Provide a Notice of Intent to Operate a Home School to DNPE, including the name and address of the school along with the name of the school’s owner and chief administrator, and elect to operate as religious or nonreligious – Operate on a regular schedule during at least nine calendar months of the year – Maintain disease immunization and annual attendance records for each student – Have a nationally standardized achievement test administered annually to each student – Notify DNPE when the school is no longer in operation


YEAR ENACTED2013

PROGRAM FUNDING• Net appropriation $13.1 million + $2,850,000 COVID relief funding for 2020-21 Fall Semester


ENROLLMENT CAPNone



2020 Expenditures

DATA UPDATE

242

$8,719

$10,823,875


2013 – 142014 – 152015 – 162016 – 172017 – 182018 – 192019 – 202020 – 21

0

134611

8361,144

1,262 1,770

1,6571,636

250 500 1,000 1,250 1,500750 1,750 2,000

This program ranks

961%

th


Programs

46 out of 76 pts.


NORTH CAROLINA | Opportunity Scholarship Program


This program ranks

YEAR ENACTED2013

PROGRAM FUNDING• $64.8 million (2020–21)

SCHOLARSHIP CAPWhichever is less:• $4,200• Tuition and fees• 90% of tuition and fees for students with a family income exceeding income level for free or reduced-price lunch qualification ($49,025 for family of four in 2021-22)

STUDENT ELIGIBILITY

• Student must meet all of the following: – Is 5 years old on or before August 31 – Lives in an eligible household (family income cannot exceed 150% of the amount required to qualify for the federal free or reduced-price lunch program ($73,538for family of four in 2021-22) – Has not graduated from high school and has not been in college – Is a North Carolina resident• Student must meet at least one of the following: – Received an Opportunity Scholarship last year (renewal); or – Was a full-time student attending a North Carolina public school or Department of Defense school in North Carolina last spring semester; or – Entering kindergarten or 1st grade; or – In foster care or was adopted within the last year; or – Has a parent on full-time active duty with the military

SCHOOL REQUIREMENTS

• Register with the North Carolina Division of Non-Public Education, thus meeting the following criteria: – Administer to all students in grades 3, 6, 9 and 11 each school year a nationally standardized achievement test• Meet state nondiscrimination policies• Provide the state with documentation for tuition and fees charged• Conduct criminal background checks on sta� members with the highest decision-making authority• Provide parents with an annual written explanation of the student’s progress, including scores on standardized achievement tests• Annually administer a nationally standardized test to scholarship students and provide the test results to the state• Provide graduation rates of scholarship students to the state• Contract with a certified public accountant to perform a financial review for schools receiving more than $300,000 in scholarship grants



2020 Expenditures

ENROLLMENT CAPNone

DATA UPDATE

532

$3,917

$48,117,458


2014 – 152015 – 162016 – 172017 – 182018 – 192019 – 202020 – 21

0

1,216

3,682

5,6247,371

9,65112,284

16,042

2,000 4,000 6,000 8,000 10,000 12,000 14,000 16,000

563%

th

out of 15Voucher

Programs

66 out of 104 pts.



YEAR ENACTED2017

PROGRAM FUNDING

$3 million annually + $3,650,000 COVID relief funding for 2020-21 Fall Semester

SCHOLARSHIP CAP• $9,000• $4,500 if attending private school part time and public school part time

This program ranks

NORTH CAROLINA | Personal Education Savings Account Program

STUDENT ELIGIBILITY

• Student must: – Be eligible to attend public school in North Carolina – Be at least 5 years old on or before August 31 – Not have graduated from high school – Not be enrolled in a postsecondary institution as a full-time student taking 12 or more credit hours – Be a child with a disability who requires special education, as documented by an Individualized Education Program (IEP) • Student must meet the following to receive an ESA and a North Carolina Disabilities Scholarship Grant, to be used together: – Meet the criteria of each program AND the student must have one of the following disabilities designated in the student’s IEP as the primary or secondary disability at the time of the submission of the program application: autism spectrum disorder, deaf/blindness, developmental delay, deafness or hearing impairment, intellectual disability, multiple disabilities, or visual impairment – Must meet the criteria of each program to receive and use both an ESA and an Opportunity Scholarship

SCHOOL REQUIREMENTS

• Register with the North Carolina Division of Non-Public Education (DNPE), thus meeting the following criteria: – Report name and addresses of chief administrators and owners to DNPE 30-60 days before school begins initial operation – Meet fire, safety, and sanitation standards established by state and local authorities – Ensure that the school buildings meet applicable asbestos regulations – Operate for a school term of at least nine calendar months on a regular schedule – Keep accurate student attendance records on file at its o�ce – Maintain current and accurate disease immunization records on file for each pupil enrolled – Issue Driving Eligibility Certificates to its age 15-17 students – Notify DNPE upon termination of the school – Satisfy childcare requirements if a nursery or pre-K program is also operated – Satisfy foster care requirements if the school exists primarily to meet the special needs of children living in family foster homes or residential care facilities• Meet state nondiscrimination policies• Provide the state with documentation for tuition and fees charged• Conduct criminal background checks on sta� members with the highest decision-making authority• Provide parents with an annual written explanation of the student’s progress, including scores on standardized achievement tests • Annually administer a nationally standardized test to scholarship students and provide the test results to the state • Provide graduation rates of scholarship students to the state• Contract with a certified public accountant to perform a financial review for schools receiving more than $300,000 in scholarship grants


2018 – 192019 – 202020 – 21

0

277

304

332

100 200 30050 150 250

Number of Schools Participating

Average scholarship amount

2020 Expenditures

DATA UPDATE

224

$8,719

$2,650,500

1447%

th


Programs

36 out of 76 pts.


This program ranks

OHIO | Autism Scholarship Program


YEAR ENACTED2003


SCHOLARSHIP CAP• Whichever is less: – IEP-related services – $27,000

STUDENT ELIGIBILITY

• Student must be identified in the category of autism through assigned school district• Student must have a current Individualized Education Program (IEP)• Private school students are also eligible• Be in compliance with state compulsory attendance law

SCHOOL REQUIREMENTS

• Be registered to participate and approved by the state• Comply with state nondiscrimination codes• Demonstrate its capacity to provide services under the program• Have properly credentialed sta�• Conduct background checks on teachers and sta� working with children• Be in operation at least one full year• Have adequate liability, property, and casualty insurance• Provide to the parents: regular student progress reports, written policies, and description of special education services• Make fee schedule available to Ohio Department of Education • Have a letter of credit or bond• Meet local health and safety codes• Allow for on-site monitoring

Schools/Providers Participating


2020 Expenditures

ENROLLMENT CAPNone

DATA UPDATE

298

$24,433

$94,948,537


2012 – 132013 – 142014 – 152015 – 162016 – 172017 – 182018 – 192019 – 202020 – 21

0

2,6272,985

2,981

3,5193,135

3,6663,773

3,9064,048

1,000 2,000 3,000 4,000

271%

nd


Programs

54 out of 76 pts.


OHIO | Cleveland Scholarship and Tutoring Program

STUDENT ELIGIBILITY

• Student must live in the Cleveland Municipal School District• For students in grades K-8, priority given to students living below 200% of the federal poverty guideline ($53,000 for family of four in 2021-22)• Scholarships are renewable through high school• Current private school students are also eligible

SCHOOL REQUIREMENTS

• Be registered to participate and approved by the state• Meet state standards for chartered nonpublic schools• Comply with state laws regarding nondiscrimination and health and safety codes • Administer state assessment or alternate assessment approved by the Department of Education; report assessment results to the Department of Education • Principal and teaching sta� must be credentialed by the Ohio O�ce of Educator Licensure• Conduct background checks on teachers and sta� working with children

PROGRAM TYPEVoucher – Means-preferenced

This program ranks

YEAR ENACTED1995

PROGRAM FUNDING$46,901,887 for 2020-2021 school year

SCHOLARSHIP CAP• Whichever is less: Tuition, or– $4,650 (grades K-8)– $6,000 (grades 9-12)

ENROLLMENT CAPBased on the availabilityof funding



2020 Expenditures

DATA UPDATE

42

$5,117

$38,29,7389


2012 – 132013 – 142014 – 152015 – 162016 – 172017 – 182018 – 192019 – 202020 – 21

0

6,3546,044

6,5587,372

8,0037,688

7,4387,6387,707

2,000 4,000 6,000 8,000 10,000

857%

th

out of 15Voucher

Programs

59 out of 104 pts.


OHIO | Educational Choice Scholarship Program

PROGRAM TYPEVoucher – Failing schools – Means-preferenced

This program ranks

YEAR ENACTED2005


SCHOLARSHIP CAP• Whichever is less: – Tuition – $4,650 (grades K-8) – $6,000 (grades 9-12)Providers must waive the di�erence between the scholarship amount and tuition for students with family income under 200% of federal poverty guidelines

STUDENT ELIGIBILITY

The following students are eligible to apply for EdChoice scholarships for the 2020-21 school year:– Eligible students who received scholarships in 2019-20;– Students who meet both of the following: (1) did not receive scholarships for the 2019-20 school year; and (2) are newly enrolled (or would be newly enrolled) in eligible buildings on both the 2019-20 and 2020-21 lists;– Students who were eligible in the 2019-20 school year and remain eligible in the 2020-21 school year;– Students who meet all three of the following: (1) had siblings who received Traditional EdChoice Scholarships in the 2019-20 school year; (2) were (or would be) enrolled in kindergarten through 12th grade in eligible buildings on the 2019-20 list; and (3) were enrolled in public or nonpublic schools or homeschooled in the 2019-20 school year or will be enrolled in kindergarten or start homeschooling for the equivalent of kindergarten in the 2020-21 school year• Low-Income Eligibility: Students who do not meet the preceding eligibility criteria and will be entering grades K-12 in fall 2020 still may be eligible for EdChoice scholarships if their family income is at or below 200% of the federal poverty guidelines ($53,4000 for family of four in 2021-22)• Families who live in the Cleveland Municipal School District are not eligible to apply for EdChoice scholarships

SCHOOL REQUIREMENTS

• Be registered to participate and chartered by the state• Meet state standards for chartered nonpublic schools• Comply with state laws regarding nondiscrimination and health and safety codes• Conduct background checks on teachers and sta� working with children• Administer state assessment or alternate assessment approved by the Department of Education; report assessment results to the Department of Education• Principal and teaching sta� must be credentialed by the Ohio O�ce of Educator Licensure



2020 Expenditures

ENROLLMENT CAP60,000

DATA UPDATE

538

$5,012

$148,214,690


2012 – 132013 – 142014 – 152015 – 162016 – 172017 – 182018 – 192019 – 202020 – 21

0

16,12617,076

18,401

20,20121,846

22,63723,512

30,14032,802

5,000 10,000 15,000 20,000 25,000 30,000

1251%

th

out of 15Voucher

Programs

53 out of 104 pts.


OHIO | Income-Based Scholarship Program

STUDENT ELIGIBILITY

• Family income below 200% of the federal poverty guidelines ($53,000 for family of four in 2023-22) for initial eligibility; scholarships are renewable through graduation • If upon renewal, a student’s family income has increased and is between 201% and 400% of federal poverty guidelines ($53,265 to $106,000 for family of four in 2021-22), the student remains eligible and may receive a partial scholarship• Student must not be eligible for the Educational Choice Scholarship Program or the Cleveland Scholarship and Tutoring Program• For the 2019-20 school year, only students entering grades K-6 were eligible

SCHOOL REQUIREMENTS

• Be registered to participate and chartered by the state• Meet state standards for chartered nonpublic schools• Comply with state laws regarding nondiscrimination and health and safety codes• Conduct background checks on teachers and sta� working with children• Administer state assessment or alternate assessment approved by the Department of Education; report assessment results to the Department of Education• Principal and teaching sta� must be credentialed by the Ohio O�ce of Educator Licensure


This program ranks

YEAR ENACTED2013

ENROLLMENT CAPThis program is funded via line-item, so the number of seats available is limited based on funding

SCHOLARSHIP CAP• Whichever is less:– Tuition– $4,650 (K-8); $6,000 (9-12)• If the renewal student’s family income is above 200% and at or below 300% of the federal poverty guidelines ($53,000-$79,500 for family of four in 2021), the student will receive a scholarship in the amount of 75% of the full scholarship amount• If the renewal student’s family income is above 300% and at or below 400% of the federal poverty guidelines ($79,500-$106,000 for family of four in 2021), the student will receive a scholarship in the amount of 50% of the full scholarship amount

PROGRAM FUNDING• $121 million (2021)



2020 Expenditures

DATA UPDATE

538

$4,217

$51,229,572


2013 – 142014 – 152015 – 162016 – 172017 – 182018 – 192019 – 202020 – 21

0

3,4231,057

5,5947,581

9,53710,836

12,36916,069

2,000 4,000 6,000 10,000 14,0008,000 16,00012,000

1056%

th

out of 15Voucher

Programs

58 out of 104 pts.


OHIO | Individual Tax Credit

PROGRAM TYPETax Credit Scholarship— – low-income preference

STUDENT ELIGIBILITY

• None – priority for students from low-income families


A scholarship granting organization must satisfy the following: – It is a religious or nonreligious nonprofit organization exempt from federal taxation under section 501(a) of the Internal Revenue Code as an organization described in section 501(c)(3) of the Internal Revenue Code. – Primarily awards academic scholarships for primary and secondary school students – Prioritizes awarding its scholarships to low-income students

YEAR ENACTED2021

STATEWIDE CAPNone

TAX CREDIT VALUE

100% of donation

DONOR TAX CREDIT CAP• $750 per person

This Guidebook

does not

score or rank

newly created

programs.


SCHOOL REQUIREMENTS

• Be registered to participate and approved by the state• Comply with state nondiscrimination laws• Meet health and safety standards• Submit in writing to the parents of the qualified student a profile of the provider’s special education program, including methods of instruction that will be utilized to provide services to the child and the qualifications of teachers, instructors and other persons who will provide services to the child• Administer and report the results of the state’s tests, including the Ohio Graduation Test, unless the student is excused from taking that assessment under federal law or the student’s IEP unless the IEP states otherwise • Have properly credentialed sta�• Be an educational program approved by the state• Provide record of the implementation of the IEP of each qualified student enrolled in the school, including evaluation of the child’s progress to the school district • Submit to the state information on the type and cost of special education services given to scholarship recipients• Conduct background checks on school sta�• Demonstrate fiscal soundness by maintaining property and casualty insurance and no problematic findings for from the auditor of the state of Ohio • Provide fee schedule to parents and the Ohio Department of Education

OHIO | Jon Peterson Special Needs Scholarship Program


YEAR ENACTED2011


SCHOLARSHIP CAP• Whichever is less:– IEP-related services– Student’s per-pupil special education funding amount based on disability, with a cap of $27,000

STUDENT ELIGIBILITY

• Student must: — Be identified as a child with a disability by the school district — Have a current Individualized Education Program (IEP) — Be in compliance with the state compulsory attendance law — Participate in state assessments for renewal• Private school and homeschool students are also eligible

Number of Providers Participating


2020 Expenditures

ENROLLMENT CAPNo more than 5% of Ohio students identified as children with disabilities during the previous fiscal year (approximately 12,000 students)

DATA UPDATE

442

$10,795

$72,001,438


2012 – 132013 – 142014 – 152015 – 162016 – 172017 – 182018 – 192019 – 202020 – 21

0

1,7862,103

3,347

4,1594,931

5,6046,352

6,7567,038

1,000 2,000 3,000 4,000 5,000 6,000 7,000

This program ranks

1154%

th


Programs

41 out of 76 pts.


OKLAHOMA | Equal Opportunity Education Scholarships

STUDENT ELIGIBILITY

• Family income cannot exceed 300% of the amount required to qualify for the free or reduced-price lunch program ($147,075 for family of four in 2021-22); or• Student must have attended or was eligible to attend a public school identified as in need of improvement during the preceding school year; or• For the special needs portion of the scholarship, eligible students must have attended a public school and have an Individualized Education Program (IEP)

SCHOOL REQUIREMENTS

• Be accredited by the state or a state-approved accrediting association• Comply with health and safety laws and codes• Have a stated policy against discrimination• Ensure academic accountability through regular progress reports to parents


• Use at least 90% of contributions for scholarships• Register as a scholarship granting organization with the state• Spend a portion of expenditures on scholarships for students who qualify for the free or reduced-price lunch program ($49,025 for family of four in 2021) in an amount equal to or greater than the percentage of eligible low-income students in the state • Ensure scholarships are portable during the school year and can be used at any qualified school that accepts the eligible student• Conduct background checks on employees and board members• Maintain full and accurate records on contributions and expenditures and other documentation required by the state


This program ranks

YEAR ENACTED2011

STATEWIDE CAP$3.5 million

SCHOLARSHIP CAP• For 2020-21, an eligible student can receive up to $6,900 annually to cover the cost of tuition, fees and transportation costs. This is 80% of the statewide annual average expenditure per pupil. • For students with special needs who have an IEP, up to $25,000 to cover the cost of tuition, fees, services and transportation.

TAX CREDIT VALUE

50% for a one-yeardonation

75% for a two-yeardonation

DONOR TAX CREDIT CAP• $1,000 per individual• $2,000 per married couple• $100,000 for a qualified business entity, including corporations, partnerships, sub-S corporations and limited liability companies. • Tax credits from pass-through entities are not subject to the $1,000/$2,000 limitations for single and married taxpayers.


SGOs Operating


2019 Donations

DATA UPDATE

105

6

$1,883

$6,654,140


2013 – 142014 – 152015 – 162016 – 172017 – 182018 – 192019 – 202020 – 21

0

467709

8711,645

2,457

2,892

3,200*2,776*

500 1,000 1,500 2,000 2,500 3,000 3,500*AFC Growth Fund Estimate

1945%

th


Programs

64 out of 142 pts.


This program ranks

OKLAHOMA | Lindsey Nicole Henry Scholarship for Students with Disabilities Program

PROGRAM TYPEVoucher – Special needs and foster care

YEAR ENACTED2010


SCHOLARSHIP CAP• Whichever is less:– 100% of the state public school funding for each child (takes into account grade and disability)– Tuition and fees of the private school• The Oklahoma State Department of Education may keep up to 2.5% of the scholarship amount for administrative services

STUDENT ELIGIBILITY

• Have an Individualized Education Program (IEP) in e�ect at the time they apply for the program or have had an Individualized Service Plan (ISP) developed at any time prior to applying for the program • Attended public school the previous school year or have received services through the SoonerStart program – Children of transferring U.S. military personnel, students in foster care, and students adopted from state custody are exempt from prior year public school attendance requirement

SCHOOL REQUIREMENTS

• Be accredited by the State Board of Education or an approved accrediting association• Comply with state nondiscrimination and health and safety requirements• Be in operation for one school year prior to participation in the program OR provide a statement by a certified public accountant confirming that the private school is insured and that the owners have su�cient capital or credit to operate, or provide record of a surety bond or credit for the amount equal to the scholarship funds for any quarter• Require teachers to have a bachelor’s degree or at least three years of teaching experience in public or private schools or have special skills, knowledge, or expertise that qualifies them to provide instruction in the subjects taught



2019 Expenditures

ENROLLMENT CAPNone

DATA UPDATE

62

$7,324

$6,914,159


2012 – 132013 – 142014 – 152015 – 162016 – 172017 – 182018 – 192019 – 202020 – 21

0

216277

384

469553

645788

996

944

100 300 500 700 900

566%

th


Programs

50 out of 76 pts.


PENNSYLVANIA | Educational Improvement Tax Credit

STUDENT ELIGIBILITY

• Family income cannot exceed $96,676 plus $17,017 allowed for each additional dependent – Income adjusted annually to reflect growth of the Consumer Price Index/inflation• Private school students are also eligible • For special needs students, family income cannot exceed $96,676, plus $17,017 per dependent multiplied by 1.5 for students not enrolled in special education schools or 2.993 for students enrolled in special education schools

SCHOOL REQUIREMENTS

• Comply with the federal Civil Rights Act of 1964 • Meet state health and safety codes • Conduct background checks on teachers and other employees working with children


• Be a nonprofit entity – Use at least 80% of contributions for scholarships• Make scholarships available for more than one school • Submit annual report detailing donations received and scholarships awarded and proof of a financial review by a certified public accountant• Verify applicants’ income information


This program ranks

YEAR ENACTED2001

STATEWIDE CAP$135 million (2020-21)$175 million (2021-22)


TAX CREDIT VALUE

75% of one-yeardonation

90% of two-yeardonation


• $750,000

SOs Operating

2018-2019 Donations

DATA UPDATE

238

$111,995,290


2012 – 132013 – 142014 – 152015 – 162016 – 172017 – 182018 – 19

0

38,27834,534

34,826

34,43337,725

45,882

30,469

10,000 20,000 30,000 40,000

1258%

th


Programs

82 out of 142 pts.


PENNSYLVANIA | Educational Opportunity Scholarship Tax Credit

PROGRAM TYPETax Credit Scholarship— corporate – Failing schools, means-tested and means-preferenced

This program ranks

YEAR ENACTED2012


SCHOLARSHIP CAP• Whichever is less:– $8,500 (for non-special education students) – $15,000 (for special education students) – Tuition and fees

TAX CREDIT VALUE

STUDENT ELIGIBILITY

• Children residing within the attendance boundary of a low-achieving school (bottom 15% of schools based on state assessments) • Private school students are also eligible • Preference given to: – Students who received a scholarship during the previous year – Students from households with a family income that does not exceed 185% of the federal poverty guidelines ($49,025 for family of four in 2021-22)• Family income cannot exceed $96,676, plus $17,017 allowed for each additional dependent (income threshold adjusted annually to reflect growth of the Consumer Price Index/inflation)• For special needs students, family income cannot exceed 150% of the baseline income level for program eligibility; for severe special needs students, family income cannot exceed 299% of the baseline income level for program eligibility

SCHOOL REQUIREMENTS

• Comply with the federal Civil Rights Act of 1964 • Meet state health and safety codes • Conduct background checks on teachers and other employees working with children


• Use at least 80% of contributions for scholarships • Submit to the state an annual report detailing donations received and scholarships awarded, including the exact number of scholarships and the total and average amounts of scholarships awarded to students from households with a family income that does not exceed 185% of the federal poverty guidelines • Submit a copy of a financial audit conducted by a certified accounting firm

SOs Operating

2018-2019 Donations


90% of two-yeardonation

DONOR TAX CREDIT CAP• $750,000

DATA UPDATE

168

$54,930,690


2012 – 132013 – 142014 – 152015 – 162016 – 172017 – 182018 – 19

0

7,6011,318

14,98711,417

14,55614,419

14,505

3,000 6,000 9,000 12,000 15,000

1651%

th


Programs

72 out of 142 pts.




562019 – 20

0

407

100 200 400300

This program ranks

PUERTO RICO | Free Selection of Schools

STUDENT ELIGIBILITY

• Students in grades 2-12 who have attended public school for at least two years prior• Priority given to applicants who meet the following criteria: – Low income according to federal regulations – Students with severe disabilities – Adopted children – Students in shelters or in substitute homes – Victims of bullying or sexual harassment – Gi�ed students – Any other criteria that considers the student's average academic performance, giving priority to the students who are struggling academically

SCHOOL REQUIREMENTS

• The State Department of Education created the O�ce of the Program of Free Selection of Schools, which will: – Create the pertinent qualifications and the requirements that must be met by private schools and universities that participate in the program – Promulgate the necessary regulations to establish an objective and equitable procedure for making the corresponding awards – Implement and administer the program – Determine the amount of vouchers to be issued – Evaluate the program at least once a year and submit recommendations regarding its development

PROGRAM TYPEVoucher – Special needs and foster care – Active-duty military families – Failing schools

YEAR ENACTED2018

PROGRAM FUNDING $926,218 for 2019-2020 school year

SCHOLARSHIP CAP• Scholarships may not be greater than 80% of the total funding that the student would have received to attend a public school

ENROLLMENT CAP• Department of Education can establish an enrollment cap ranging from 1% to 3% of the active enrollment of the Department depending on the availability of funds

1449%

th

out of 15Voucher

Programs

47 out of 104 pts.


RHODE ISLAND | Corporate Scholarship Tax Credit


STUDENT ELIGIBILITY

• Family income cannot exceed 250% of the federal poverty guidelines ($66,250 for family of four in 2021-22)

SCHOOL REQUIREMENTS

• Comply with federal and state nondiscrimination laws• Meet state health and safety codes• Require teachers to have bachelor’s degrees• Conduct teacher background checks


• Use at least 90% of contributions for scholarships• Provide annual report to the state detailing the number and value of scholarships awarded, residential ZIP codes of scholarship recipients and criteria used to award scholarships• Award scholarships to eligible students without limiting availability to only students of one school

This program ranks

YEAR ENACTED2006


SCHOLARSHIP CAP• None

TAX CREDIT VALUE


SGOs Operating


2020 Donations


90% of two-yeardonation that is 80%or more of theamount of thefirst-year donation

DONOR TAX CREDIT CAP• $100,000

DATA UPDATE

51

6

$9,321

$1,545,738


2012 – 132013 – 142014 – 152015 – 162016 – 172017 – 182018 – 192019 – 202020 – 21

0

408362

411513

415433

397513

579

100 200 300 400 500

1159%

th


Programs

79 out of 134 pts.


SOUTH CAROLINA | Educational Credit for Exceptional Needs Children

STUDENT ELIGIBILITY

• Student must be designated by the South Carolina Department of Education as meeting the federal definition of a “child with a disability” (34 C.F.R. §300.8)

SCHOOL REQUIREMENTS

• Not discriminate based on race, color, religion or national origin• Comply with health and safety codes• Have a curriculum that includes courses set forth in the state’s diploma requirements• Administer national achievement or state standardized tests• Be a member in good standing of the Southern Association of Colleges and Schools, the South Carolina Association of Christian Schools, the South Carolina Independent Schools Association, or the Palmetto Association of Independent Schools • Have a compliance audit conducted by an outside entity or auditing firm• Submit previous year’s scholarship details• Apply to the Education Oversight Committee to be considered an eligible institution; application must include: – Participating student test scores, by category, on national achievement or state standardized tests, or both, for all grades tested – A copy of a compilation, review, or compliance audit of the school’s financial statements, conducted by a certified public accounting firm


• A single, state-sanctioned scholarship-funding organization that is governed by five directors, two appointed by the chairman of the House Ways and Means Committee, one who is based upon the recommendation of the South Carolina Association of Christian Schools, one who is appointed based upon the recommendation of the South Carolina Independent Schools Association, and one appointed by the governor based upon the recommendation of the Palmetto Association of Independent Schools • Use at least 95% of contributions for scholarships• Allocate all scholarships to exceptional needs students• Conduct a financial audit performed by a certified public accountant• Must submit annually: – The number and total amount of grants issued to eligible schools in the fiscal year – A copy of a compilation, review, or audit of the organization’s financial statements, conducted by a certified public accounting firm – The criteria and eligibility requirements for scholarship awards

PROGRAM TYPETax Credit Scholarship— corporate and individual – Special needs

YEAR ENACTED2013


SCHOLARSHIP CAP• Whichever is less: – Tuition and fees – $11,000

TAX CREDIT VALUE

100% of donation


• 75% of tax liability


SFOs Operating


2019 Donations

DATA UPDATE

117

1

$2,981

$4,045,000


2013 – 142014 – 152015 – 162016 – 172017 – 182018 – 192019 – 202020 – 21

0

1,152408

2,0891,951

2,3222,617

1,4181,039

500 1,000 1,500 2,5002,000

This program ranks

1447%

th


Programs

36 out of 76 pts.



Average Credit Amount

DATA UPDATE

133

$7,353

Total Amount of Tax Credits RefundedFY 2019 $2,000,000


2016 – 172017 – 182018 – 192019 – 20

0

378410

272

322

100 200 300 400

SOUTH CAROLINA | Refundable Tuition Credit for Exceptional Needs Children

PROGRAM TYPEIndividual Tuition Tax Credit – Special needs

YEAR ENACTED2015


TAX CREDIT VALUE

• If a student receives both an Educational Credit for Exceptional Needs Children and a Refundable Tuition Credit, the total scholarship amount may not exceed $11,000 or the cost of tuition, whichever is lower• If a student receives only a Refundable Tuition Credit, then the credit is up to $11,000 or the amount spent on tuition, whichever is lower

STUDENT ELIGIBILITY

• Student must: – Be designated by the South Carolina Department of Education as meeting the federal definitions of a “child with a disability” (34 C.F.R. §300.8); or – Be diagnosed within the last three years by a licensed speech-language pathologist, psychiatrist, or medical, mental health, psychoeducational or other comparable licensed health care provider as having a neurodevelopmental disorder; a substantial sensory or physical impairment, such as being deaf or blind or having an orthopedic disability; or some other disability or acute or chronic condition that significantly impedes the student’s ability to learn and succeed in school without specialized instructional and associated supports and services tailored to the child’s unique needs – Be a South Carolina resident, – Be eligible to be enrolled in a South Carolina secondary or elementary public school at the kindergarten or later year level for the applicable school year.

SCHOOL REQUIREMENTS

• Not discriminate based on race, color, religion, or national origin• Comply with health and safety codes• Have a curriculum that includes courses set forth in the state’s diploma requirements• Administer national achievement or state standardized tests, and include student test scores in application for consideration as an eligible institution• Be a member in good standing of the Southern Association of Christian Schools, the South Carolina Association of Christian Schools, the South Carolina Independent Schools Association, or the Palmetto Association of Independent Schools• Apply to the Education Oversight Committee to be considered an eligible institution; application must include: – Participating student test scores, by category, on national achievement or state standardized tests, or both, for all grades tested – A copy of a compilation, review, or compliance audit of the school’s financial statements, conducted by a certified public accounting firm

PARENT REQUIREMENTS

• Must enroll child in a school considered an eligible institution

This Guidebook

does not score

or rank

individual tuition

tax credit

programs.


SOUTH DAKOTA | The Partners in Education Tax Credit Program

STUDENT ELIGIBILITY

• Family income cannot exceed 150% of the amount required to qualify for the free or reduced-price lunch (FRL) program ($73,538 for family of four in 2021)• A renewing student remains eligible for three years, or if the student is entering high school, until high school graduation, regardless of household income; a�er initial period of income eligibility, a student remains eligible if family income does not exceed 200% of the amount required to qualify for FRL ($98,050 for family of four in 2021)

PARENT REQUIREMENTS

• Ensure that the participating student takes the norm-referenced tests or statewide assessments administered by the qualifying school


• Annually collect written documentation from qualifying schools verifying that the schools are accredited by the South Dakota Department of Education• Ensure that at least 90% of tax credit revenue is spent on scholarships• Carry forward no more than 25% of its revenue from contributions to the following fiscal year• Ensure that the average value of all scholarships awarded is worth up to 82.5% of the state’s share of the per-pupil allocation• Conduct background checks on all employees and board members• Ensure that scholarships are portable during the school year• Submit to the state: – The name and address of each contributing company – The total number and total dollar amount of contributions received from each company – The total number and total dollar amount of scholarships awarded to eligible students, including the total number and dollar amount of scholarships awarded to low-income students and the percentage of first-time recipients of scholarships who were enrolled in public school in the prior school year – Financial audit performed by certified public accountant

SCHOOL REQUIREMENTS

• Be accredited by the Department of Education

PROGRAM TYPETax Credit Scholarship— corporate (insurance companies only) – Means-tested

This program ranks

YEAR ENACTED2016



TAX CREDIT VALUE

100% of donation


• 100% of tax liability



2020 Donations

DATA UPDATE

44

$1,972

$2,000,000


2016 – 172017 – 182018 – 192019 – 202020 – 21

0

480492

776

892

280

200 400 600 800

The SD Legislature passed a bill to change the tax credit from 80% to 100% for insurance companies earning premium tax in South Dakota. The law went into e�ect on July 1, 2019.

1357%

th


Programs

76 out of 134 pts.


TENNESSEE | Education Savings Account Program

PROGRAM TYPEEducation Savings Account – Means-preferenced

YEAR ENACTED2019


SCHOLARSHIP CAP• Scholarship amount cannot exceed the statewide per-pupil average

ENROLLMENT CAP• 5,000 students can enroll in the program’s first year. The cap will increase by 2,500 students per year until enrollment reaches the 15,000 student maximum.


STUDENT ELIGIBILITY• Student must: – Have previously enrolled in and attended a Tennessee public school for the one full school year immediately preceding the school year for which the student receives an education savings account; or – Be eligible for the first time to enroll in a Tennessee K-12 public school; or – Have received an education savings account in the previous school year; – Be a student in grades K-12; – Be a member of a household with an annual income for the previous year that does not exceed 200% of the amount required to qualify for the federal free lunch program ($98,050 for family of four in 2021-22) – Be zoned to attend a school in a local education agency (LEA), including the Achievement School District (ASD), that has 10 or more schools which are: • Identified as priority schools in 2015, as defined by the state's accountability system; • Among the bottom 10% of schools, as identified by the education department in 2017; and • ldentified as priority schools as defined by the state’s accountability system in 2018; or • Is zoned to attend a school that is in the ASD on the e�ective date of this actIf the program’s student enrollment cap is met in a given year, scholarships will be distributed with priority to children from the lowest-income families and those zoned for the lowest-performing schools.

SCHOOL REQUIREMENTS• Participating schools must: – Be private schools that meet the requirements established by the department of education and the state board of education for a Category I, II, or III private school – Meet health and safety standards, fulfill criminal background checks, and not discriminate on the basis of race, color, or national origin

PARENT REQUIREMENTS• To participate in the program, a parent of an eligible student must agree in writing to: – Ensure the provision of an education for the participating student that satisfies the compulsory school attendance requirement through enrollment in a private school that meets the requirements established by the education department and the state board; – Not enroll the participating student in a public school while participating in the program; – Release the local education agency (LEA) in which the participating student resides from all obligations to educate the participating student while participating in the program; – Only use the funds deposited in a participating student’s ESA for one or more of the following expenses of the student: • Tuition or fees at a participating school; • Textbooks required by a participating school; • Tutoring services provided by a tutor or tutoring facility that meets the requirements established by the department and the state board; • Fees for transportation to and from a participating school or educational provider paid to a fee-for-service transportation provider; • Fees for early postsecondary opportunity courses and examinations required for college admission; • Computer hardware, technological devices, or other technology fees approved by the department, if the computer hardware, technological device, or technology fee is used for the student’s educational needs and is purchased through a participating school, private school, or provider; • School uniforms, if required by a participating school; • Tuition and fees for summer education programs and specialized a�er-school education programs, as approved by the department, which do not include a�erschool childcare; • Educational therapy services provided by therapists that meet the requirements established by the department and the state board; or • Fees for the management of the ESA by a private or nonprofit financial management organization, as approved by the department – Verify that the student’s household income meets the requirements by providing a federal income tax transcript from the previous year or by providing proof that the parent or guardian of an eligible student is eligible to enroll in the state’s temporary assistance for needy families (TANF) program.

This Guidebook

does not score or rank

programs that

did not have

at least 30 students

enrolled for the

2020-21 school year.

Student enrollment was planned to begin in the fall of 2020 with over 2,000 students enrolled but the opening of this program wasdelayed due to a legal challenge.


This program ranks

TENNESSEE | Individualized Education Account Program


YEAR ENACTED2015

PROGRAM FUNDING$1,555,935 (FY 2020)

SCHOLARSHIP CAP• Scholarship amount cannot exceed the per-pupil state and local funds generated and required through the Basic Education Program (BEP) for the school district in which the student resides and is zoned to attend



2020 Expenditures



26

$7,100

$1,527,113

2017 – 182018 – 192019 – 202020 – 21

0

137166

287

88

50 100 150 200 250 300

STUDENT ELIGIBILITY• Student must: – Be a Tennessee resident; and – Be in grades K-12 at the time of enrollment in the IEA Program; and – Have an active Individualized Education Program (IEP) through a Tennessee public school district in e�ect at the time of request for participation in the program; and – Have one of the following disabilities in the active IEP at the time of request for participation in the program: autism, deaf-blindness, developmental delay, hearing impairments, intellectual disability, multiple disabilities, orthopedic impairments, traumatic brain injury or visual impairments – Student must meet at least one of the following requirements: • Was previously enrolled in and attended a Tennessee public school for the one full school year immediately preceding the school year in which the student receives an Individualized Education Account (IEA); or • Is entering kindergarten for the first time; or • Has not previously attended a school in Tennessee during the one full school year immediately preceding the school year in which the student receives an IEA, and moved to Tennessee less than one year prior to the date of enrollment in the IEA Program; or • Received an IEA in the previous year

SCHOOL REQUIREMENTS• Certify that the school will not discriminate against students or applicants on the basis of race, color or national origin• Demonstrate financial viability to repay any funds that may be owed to the state • Conduct criminal background checks on employees and exclude from employment any person not permitted by state law to work in a nonpublic school and any person who might reasonably pose a threat to student safety• Comply with all health and safety laws or codes that apply to nonpublic schools• Provide to the Tennessee Department of Education (TDOE) all documentation required for a student’s participation, including fee schedules and a school calendar• Annually provide to the parent a written explanation of the student’s progress• If the student is in grades 3-8, and if requested by the parent, the school shall annually administer either a nationally norm-referenced test(s) or the Tennessee Comprehensive Assessment Program (TCAP) test(s)• Provide parents with a receipt for all qualifying expenses• Annually submit to the TDOE the graduation and completion rates of participating students• Submit to the TDOE a financial audit of the school conducted by a certified public accountant, if requested by the TDOE• If a student withdraws from the school and transfers to another participating school or returns to the school district, refund the tuition and fees on a prorated basis based on the number of days the student was enrolled in the school, and send all educational records of the participating student to the school district or other school identified by the parent• If requested by the TDOE, allow the TDOE to conduct a school site visit• Comply with the minimum kindergarten age requirement, minimum Kindergarten Program Law and the State Board of Education rules for nonpublic school approval• Must not hold IEA cards and run them on-site without the parent present or copy credit card information for use at a later date, accept private placement funds for students enrolled in the IEA Program, or send IEA accounts to collections in order to settle unpaid debts

PARENT REQUIREMENTS• Parent must sign an agreement promising to: – Waive the student’s rights to services under the federal Individuals with Disabilities Education Act (IDEA) – Provide an education for the student in at least the subjects of English language arts, math, social studies and science – Enroll the student in a nonpublic school (which includes private and home schools) that meets the compulsory school attendance requirements in state law – Not enroll the student in a public school and release the public school system from all obligations to educate the student – Use program funds only for authorized purposes – Submit quarterly expense reports and receipts for all IEA funds expended to the Tennessee Department of Education by the date set by the department – Spend 50% of the total amount of the annual IEA award by the date the fourth quarter expense report is due – Ensure that the student, if in grades 3-8, takes all appropriate standardized tests, either a nationally norm-referenced test identified by the Tennessee Department of Education or the Tennessee Comprehensive Assessment Program (TCAP) tests in English language arts and mathematics

1057%

th


Programs

39 out of 68 pts.


This program ranks

UTAH | Carson Smith Special Needs Scholarship

STUDENT ELIGIBILITY

• Student must: – Be identified as disabled and have an Individualized Education Program (IEP) – Currently be attending an eligible private school and be determined to be in need of specialized services; if a student does not have a current IEP, he or she must undergo a special education eligibility assessment

SCHOOL REQUIREMENTS

• Be approved by the state• Comply with the federal nondiscrimination requirements of 42 U.S.C. §2000d• Comply with state health and safety codes• Submit to the state an audit and financial report completed by a certified public accountant• Possess adequate working capital to maintain operations for the first year• Disclose to parents the special education services to be provided and the cost of those services• Administer an annual assessment of the student’s academic progress and report results to the student’s parents• Require teachers to have a bachelor’s degree, three years of teaching experience, or special skills• Provide parents with teachers’ credentials


YEAR ENACTED2005

PROGRAM FUNDING$6,267,900

SCHOLARSHIP CAP

• $5,092.50 per year (for students who receive less than three hours of services per day)• $8,487.50 per year (for students who receive three or more hours of services per day)

ENROLLMENT CAPNone



FY 2020 Expenditures

DATA UPDATE

60

$6,134

$5,913,875


2012 – 132013 – 142014 – 152015 – 162016 – 172017 – 182018 – 192019 – 202020 – 21

0

650707

700905

985978

1,113

1,050964

200 400 600 800 1,000

271%

nd


Programs

54 out of 76 pts.


This Guidebook

does not score or

rank programs that

did not have

at least 30 students

enrolled for the

2020-21 school year.

UTAH | Special Needs Opportunity Scholarship Program

STUDENT ELIGIBILITY

• Students are eligible for scholarships if they have special needs and meet one of the following categories: – have a current IEP, – if they are a kindergarten student without a current IEP but have an individualized family service plan in accordance with IDEA or – have been determined by a multidisciplinary evaluation team to be eligible for services under IDEATo be eligible, students must not be a public school student or a recipient of the state’s Carson Smith Special Needs Scholarship Program

SCHOLARSHIP GRANTING ORGANIZATION (SGO) REQUIREMENTS• Be a state-approved 501(c)(3) nonprofit organization• Provide a methodology on verifying student eligibility• Administer annual reports to state board• Submit to annual audits of the total dollar amount of donations, number and dollar amount of scholarships awarded and the percentage of first-time recipients previously enrolled in a public school• Use at least 92 percent of contributions for scholarships• Use all revenue from interest or investments for scholarships• Prohibit employees with a criminal background risk from handling, managing or processing donations• Ensure that scholarships can be transferred during the school year to a di�erent qualifying school

SCHOOL REQUIREMENTS

Participating school must:• Notify a scholarship granting organization of the qualifying school's intention to participate in the program• Submit evidence to the scholarship granting organization that the qualifying school has been approved by the state board and submit a signed a�davit that the qualifying school will comply with the requirements of the program• Before beginning of the school year following a school year in which a qualifying school receives scholarship money equal to or more than $100,000, the qualifying school shall file with a scholarship granting organization that allocates scholarship money to the qualifying school: a) a surety bond payable to the SGO in an amount equal to the aggregate amount of scholarship money expected to be received during the school year or b) financial information that demonstrates the financial viability of the qualifying school• Contract with a certified public accountant to conduct an Agreed Upon Procedures engagement or obtain an audit and report from a certified public accountant• Comply with the antidiscrimination provisions of 42 U.S.C. 2000d• Meet state and local health and safety laws and codes• Provide a written disclosure to the parent of each prospective student, before the student is enrolled, of: the special education services that will be provided to the student, including the cost of those services; tuition costs; additional fees a parent will be required to pay during the school year; and the skill or grade level of the curriculum in which the prospective student will participate;• Administer an annual assessment of each scholarship student's academic progress and report the results of the assessment to the scholarship student's parent• Employ or contract with teachers who: hold baccalaureate or higher degrees; have at least three years of teaching experience in public or private schools; or have the necessary expertise that qualifies the teacher to provide instruction • Require certain school sta� and contractors to submit to a nationwide, fingerprint-based criminal background check and ongoing monitoring as required by state law

PROGRAM TYPETax Credit Scholarship – Special needs

YEAR ENACTED2020


SCHOLARSHIP CAP• Students with IEPs and families earning up to 185% ($48,470 for family of four in 2020–21) of the federal poverty level (FPL) are eligible for scholarships worth up to two-and-a-half times Utah’s weighted pupil unit ($9,362.50 in 2020–21). • Students with IEPs and families earning between 185 and 555% of FPL ($145,410 for family of four in 2020–21) may receive scholarships worth up to twice the weighted pupil unit ($7,490 in 2020–21). • Students with IEPs whose family income exceeds 555 percent of FPL are eligible for scholarships up to one-and-a-half times Utah’s weighted pupil unit ($5,617 in 2020–21).• Students without IEPs and eligible kindergartners with an IEP are eligible for scholarships up to the weighted pupil unit ($3,745 in 2020–21). Kindergarten students without IEPs may receive scholarships worth up to half of Utah’s weighted pupil unit ($1,827 in 2020–21).

DONOR TAX CREDIT CAPnone


VERMONT | Town Tutoring Program

STUDENT ELIGIBILITY

• Students must live in Vermont and reside in an identified tuitioning town, which is a town that does not operate a public school at a given grade level range.

PROGRAM TYPEVoucher

This program ranks

YEAR ENACTED1869

PROGRAM FUNDING$20 million authorized subject to annual appropriation

SCHOLARSHIP CAP• For K-6 students: $14,859 for 2020-21• For 7-12 students: $16,233 for 2020-21

ENROLLMENT CAPNone


Average Voucher Amount

Estimated 2018-19 Expenditures

DATA UPDATE

140

$9,712

$58,000,000


2020 – 21

0

3,749

1,000 2,000 3,000 4,000

1153%

th

out of 15Voucher

Programs

51 out of 96 pts.


VIRGINIA | Education Improvement Scholarships Tax Credits Program


STUDENT ELIGIBILITY

• For general education students, family income cannot exceed 300% of the federal poverty guidelines ($79,500 for family of four in 2021-22) and student must have attended public school the previous year or be entering kindergarten or 1st grade or be a new resident of the Commonwealth of Virginia• Special education students must either: – Be educated in a public school with an IEP and have family income of less than 400% of the federal poverty guidelines ($106,000 for family of four in 2021-22) OR – Have severe disabilities and be educated in specially licensed private schools designed exclusively to serve students with disabilities and have family income of less than 400% of the federal poverty guidelines ($106,000 for family of four in 2021-22)

SCHOOL REQUIREMENTS

• Comply with state and local health and safety laws• Hold a valid occupancy permit• Comply with Title VI of the Civil Rights Act of 1964• Comply with nonpublic school accreditation requirements as set forth in the Code of Virginia and administered by the Virginia Council for Private Education, or be a nonpublic school that maintains an assessment system that annually measures scholarship students’ progress in reading and math using a national norm-referenced achievement test• Annually provide the state with scholarship students’ national norm-referenced achievement test results• Annually provide the state with scholarship students’ graduation rates

SCHOLARSHIP FOUNDATION (SF) REQUIREMENTS

• Be approved by the state• Use at least 90% of contributions for scholarships• Make scholarships available for more than one school• Comply with Title VI of the Civil Rights Act of 1964• Conduct an annual audit, review, or compilation of tax-credit-derived funds• Submit to the state: – Total number and dollar amount of contributions received – Dates when such contributions were received – Total number and dollar amount of scholarships awarded

This program ranks

YEAR ENACTED2012


SCHOLARSHIP CAP• Whichever is less:– Tuition and instructional fees and materials– 100% of state per-pupil funding– 300% of state per-pupil funding for students with severe disabilities educated in specially licensed private schools

TAX CREDIT VALUE


Scholarship Foundations


FY 2020 Donations

65% of donation

DONOR TAX CREDIT CAP• Corporate – 100% of state tax liability

• Individual: – 100% of state tax liability, no less than $500 and no more than $125,000 in a taxable year

DATA UPDATE

N/A

34

$3,442

$15,201,697


2013 – 14

2014 – 15

2015 – 16

2016 – 17

2017 – 18

2018 – 19

2019 – 20

0

6521,368

2,419 3,258

4,335

4,381

4,861

1,000 2,000 3,000 4,000 5,000

1452%

th


Programs

74 out of 142 pts.


WASHINGTON, D.C. | D.C. Opportunity Scholarship Program

STUDENT ELIGIBILITY

• Washington, D.C. residents only• Student coming from a household receiving SNAP benefits, or having a family income of up to 185% of the federal poverty line ($49,025 for a family of four in 2021-22) or, for a family already participating in the program, 300% of the poverty line ($79,500 for a family of four in 2021-22)• Priority given to students who attend a school identified as one of the lowest-performing schools under the District of Columbia accountability system; were awarded a scholarship in the preceding year; or have a sibling participating in the program • Students from low-income families in other public schools are also eligible• Students currently attending private school are also eligible• Participants may be required to cooperate with the congressionally mandated independent evaluation

SCHOOL REQUIREMENTS

• Not discriminate against program participants or applicants on the basis of race, color, national origin, religion or sex• Comply with district health and safety codes• Maintain a valid certificate of occupancy• Require teachers in core subjects to have a bachelor’s degree• Conduct criminal background checks on school employees who have direct and unsupervised interaction with students• Allow site visits by the administering program entity• Submit proof of financial sustainability for schools in operation for five years or less• Have financial systems in place to ensure that funds are used appropriately• Schools that participated in the program prior to May 2017 and are not fully accredited must pursue full accreditation within one year and receive accreditation within five years of starting the process; new schools must be fully accredited for participation


This program ranks

YEAR ENACTED2004

PROGRAM FUNDING$20 million authorized subject to annual appropriation

SCHOLARSHIP CAP• $9,401 (grades K-8)• $14,102 (grades 9-12)

ENROLLMENT CAPNone



2020 Expenditures

DATA UPDATE

42

$9,584

$19,584,854


2012 – 132013 – 142014 – 152015 – 162016 – 172017 – 182018 – 192019 – 202020 – 21

0

1,5561,584

1,4421,244

1,1541,653

1,645

1,7541,835

500 1,000 1,500 2,000

1251%

th

out of 15Voucher

Programs

53 out of 104 pts.


WEST VIRIGINA | Hope Scholarship Program


YEAR ENACTED2021

PROGRAM FUNDINGNone

SCHOLARSHIP CAP• 100% of the prior year’s statewide average net state aid allotted per pupil (about $4,600 in 2020–21)

PARENT REQUIREMENTS

• Parent must sign an agreement promising to: – Provide an education in the subjects of reading, language, mathematics, science and social studies – Only use the Hope Scholarship for qualifying expenses – Comply with all rules and requirements as promulgated by the Hope Scholarship Program Board – Allow the student to participate in enrichment activities such as organized athletics, art, music and literature – Alert the Hope Scholarship Program Board of any enrollment changes or withdrawals

STUDENT ELIGIBILITY

• Students in grades 1-12 must have attended public elementary or secondary schools for at least 45 full-time instruction days of the school year in which they apply or been enrolled in public school for the entirety of the previous school year. • All kindergarten students are eligible for a Hope Scholarship regardless of previous public school attendance.

EDUCATION SERVICE PROVIDER REQUIREMENTS

• An education service provider shall: – Submit notice to the board that they wish to participate in the Hope Scholarship Program – Provide participating parents with a receipt for all qualifying educational expenses for the Hope Scholarship student – Agree not to refund, rebate, or share Hope Scholarship funds with parents or students in any manner, except that funds may be remitted or refunded to a Hope Scholarship account in accordance with statute – Certify that it will not discriminate on any basis prohibited by 42.U.S.C. 1981 – Agree to submit any employee who will have contact with Hope Scholarship students to a criminal background check – In the case of a participating school, provide notice of enrollment annually to the county superintendent or any student for which a student's tuition is being paid through the Hope Scholarship Program


• Tuition and fees for private schools, nonpublic online programs, or alternative education programs• Tutoring services• Fees for standardized or advanced placement exams• Fees for preparation courses• Educational services and therapies• Supplemental materials like supplies and textbooks• Any other qualified expenses as approved by the Hope Scholarship Board



This Guidebook

does not

score or rank

newly created

programs.


WISCONSIN | Milwaukee Parental Choice Program

PROGRAM TYPEVoucher – Means-tested for new students

STUDENT ELIGIBILITY

• Student must live in Milwaukee• Family income must be below 300% of the federal poverty guideline ($79,500 for family of four in 2021-22), with an additional $7,000 allowed for households with married parents• All students must apply for the program every year and must meet program residency requirements• A student using a voucher whose family income increases beyond eligibility may continue to attend a private school using a voucher

SCHOOL REQUIREMENTS• Located in Wisconsin and meet the definition of a private school under Wisconsin statute• Annually register the school to participate in the program• Meet: – federal provisions prohibiting discrimination based on race, color or national origin – all health and safety laws or codes that apply to public schools – insurance coverage requirements• Admit eligible students on a random basis• Allow students to opt out of religious activities• Provide 1,050 hours of direct pupil instruction in grades 1-6 and 1,137 hours of direct pupil instruction in grades 7-12• Administer to voucher recipients the Wisconsin Forward exam for English language arts and math in grades 3-8, science in grades 4 and 8, and social studies in grades 4, 8 and 10• Administer to voucher recipients in high school the ACT suite of assessments (and all students at the participating school must take a civics test comprised of the same 100 questions that may be asked of an individual during the process of applying for U.S. citizenship in order to receive a high school diploma)• Receive accreditation within three years of participating in the program• Provide the state with an annual financial audit conducted by a certified public accountant and evidence of sound fiscal practices and financial viability• Require school administrators to undergo financial training and to have at least a bachelor’s degree from an accredited institution of higher education or a Wisconsin teacher or administrator license• Require teachers to have a bachelor’s degree from an accredited institution of higher education or a Wisconsin teacher’s license, and require teacher aides to have a high school diploma, a GED, or an HSED• Conduct criminal background checks for employees who are directly or indirectly related to the school’s educational programming• Provide the state with information about academic standards and student assessment, attendance, demographic, graduation, and dropout data• Annually provide to parents of students enrolled in the school a copy of the school’s accountability report card and a list of educational options• Maintain student progress records while student attends the school and for five years a�er• Annually hold two governing board meetings that parents may attend• Have policy for promoting Choice students from 4th to 5th and 8th to 9th grades and policy for granting a high school diploma that include certain criteria under state statute• Provide to parents that apply to attend the school under the voucher program certain school and policy information

This program ranks

YEAR ENACTED1990

PROGRAM FUNDING$234.2 million

SCHOLARSHIP CAP• $8,300 (for K-8) • $8,946 (for 9-12) • Each year, the scholarship cap will increase by a percentage equal to the percentage increase given to Wisconsin public schools



2020 Expenditures

ENROLLMENT CAPNone

DATA UPDATE

131

$8,300 (K-8)$8,946 (9-12)

$234,195,000


2012 – 132013 – 142014 – 152015 – 162016 – 172017 – 182018 – 192019 – 202020 – 21

0

24,59625,734

26,868

27,65127,975

28,680

28,91728,978

28,583

5,000 10,000 15,000 20,000 25,000 30,000

465%

th

out of 15Voucher

Programs

68 out of 104 pts.


WISCONSIN | Racine Parental Choice Program

STUDENT ELIGIBILITY• Student must live in the Racine Unified School District • Family income below 300% of the federal poverty guideline ($79,500 for family of four in 2021-22), with an additional $7,000 allowed for households with married parents• Student must: – be applying to grades K4, K5, 1, or 9; OR – meet one of the following requirements for the prior school year: (a) attended a public school in Wisconsin; (b) attended school in another state; (c) was not enrolled in school (includes homeschooled students for the entire prior school year); (d) participated in the Choice program; or (e) is on a Choice program waiting list• Students applying to a school that is governed under an agreement by an existing Choice school governing board do not have to meet the above prior year enrollment requirement for up to the first two years the school is in the program• All students must apply for the program every year and must meet program residency requirements• A student using a voucher whose family income increases beyond eligibility may continue to attend a private school using a voucher


This program ranks

YEAR ENACTED2011



ENROLLMENT CAPNone



2020 Expenditures

DATA UPDATE

25

$8,300 (K4-8)$8,946 (9-12)

$31,800,000


2014 – 152015 – 162016 – 172017 – 182018 – 192019 – 202020 – 21

0

1,7332,126

2,5313,003

3,3243,650

3,835

1,000 1,500 2,000 3,000 3,500500 4,0002,500

SCHOOL REQUIREMENTS• Located in Wisconsin and meet the definition of a private school under Wisconsin statute• Annually register the school to participate in the program• Meet: – federal provisions prohibiting discrimination based on race, color or national origin – all health and safety laws or codes that apply to public schools – insurance coverage requirements• Admit eligible students on a random basis• Allow students to opt out of religious activities• Provide 1,050 hours of direct pupil instruction in grades 1-6 and 1,137 hours of direct pupil instruction in grades 7-12• Administer to voucher recipients the Wisconsin Forward exam for English language arts and math in grades 3-8, science in grades 4 and 8, and social studies in grades 4, 8 and 10• Administer to voucher recipients in high school the ACT suite of assessments (and all students at the participating school must take a civics test comprised of the same 100 questions that may be asked of an individual during the process of applying for U.S. citizenship in order to receive a high school diploma)• Receive accreditation within three years of participating in the program• Provide the state with an annual financial audit conducted by a certified public accountant and evidence of sound fiscal practices and financial viability• Require school administrators to undergo financial training and to have at least a bachelor’s degree from an accredited institution of higher education or a Wisconsin teacher or administrator license• Require teachers to have a bachelor’s degree from an accredited institution of higher education or a Wisconsin teacher’s license, and require teacher aides to have a high school diploma, a GED, or an HSED• Conduct criminal background checks for employees who are directly or indirectly related to the school’s educational programming• Provide the state with information about academic standards and student assessment, attendance, demographics, graduation, and dropout data• Annually provide to parents of students enrolled in the school a copy of the school’s accountability report card and list of educational options• Maintain student progress records while student attends the school and for five years a¢er• Annually hold two governing board meetings that parents may attend• Have policy for promoting Choice students from 4th to 5th and 8th to 9th grades and policy for granting a high school diploma that include certain criteria under state statute• Provide to parents that apply to attend the school under the program certain school and policy information

269%

nd

out of 15Voucher

Programs

72 out of 104 pts.


This program ranks

WISCONSIN | Special Needs Scholarship Program


STUDENT ELIGIBILITY

• Student must: – Have an Individualized Education Program (IEP) or services plan in e�ect – Reside in the state of Wisconsin

YEAR ENACTED2015


SCHOLARSHIP CAP• $12,977• $8,300 (K-8 partial scholarship) • $8,946 (9-12 partial scholarship)• Scholarship amounts increase annually by a percentage equal to the percentage increase in general school aid to Wisconsin public schools



2020 Expenditures

ENROLLMENT CAPNone

DATA UPDATE

124

$12,977 (K-8)

$8,300 (partialscholarship K-8)

$8,946 (partialscholarship9-12)

$18,465,386


2016 – 172017 – 182018 – 192019 – 202020 – 21

0

205246

6921,058

1,425

400 600 800 1,000200 1,200 1,400

SCHOOL REQUIREMENTS

• Be approved as a private school by the state superintendent or have received accreditation as of August 1 preceding the school term for which a scholarship is awarded by a statutorily approved accreditation agency • Admit eligible students on a first-come, first-served basis • Comply with all health and safety laws or codes that apply to public schools • Hold a valid certificate of occupancy • Comply with the federal nondiscrimination requirements of 42 U.S.C. §2000d • Conduct criminal background checks of employees • Submit annually to the state a financial audit conducted by a certified public accountant • File a surety bond with the state, if the school receives more than $50,000 in scholarship money, equal to 25% of the total amount or provide the state evidence of financial viability • Provide each applicant a profile of the school’s special education program, including methods of instruction and the qualifications of the teachers and others who will be providing special education and related services • Implement the student’s most recent IEP or services plan, as modified by agreement between the school and the parents • Provide all records of implementation of the child's IEP or services plan by the private school to the resident school board, if requested • Report regularly to parents on the student’s progress • Administer pupil assessments approved by the state superintendent upon parent request

468%

th


Programs

52 out of 76 pts.


WISCONSIN | Wisconsin Parental Choice Program

STUDENT ELIGIBILITY• Student must reside outside of the city of Milwaukee and the Racine Unified School District • Family income cannot exceed 220% of the federal poverty guideline ($58,300 for family of four in 2021-22), with an additional $7,000 allowed for households with married parents• Student must: – Be applying to grades K4, K5, 1, or 9; OR – Meet one of the following requirements for the prior school year: (a) attended a public school in Wisconsin; (b) attended school in another state; (c) was not enrolled in school (includes homeschooled students for the entire prior school year); (d) participated in the Choice program; or (e) is on a Choice program waiting list, OR – Are applying to the Wisconsin Parental Choice Program and are on any prior year Wisconsin Parental Choice Program waiting list due to a school district enrollment cap• Students applying to a school that is governed under an agreement by an existing Choice school governing board do not have to meet the above prior year enrollment requirement for up to the first two years the school is in the program• All students must apply for the program every year and must meet program residency requirements• A student using a voucher whose family income increases beyond eligibility may continue to attend a private school using a voucher

PROGRAM TYPEVoucher – Means-tested for new students

This program ranks



ENROLLMENT CAPEach district’s enrollment will be capped at 5% of its public school district enrollment for the 2020-21 school year. The enrollment cap increases by 1% each school year until 2025-26, a�er which there is no cap.



2020 Expenditures

DATA UPDATE

280

$8,300 (K4-8)$8,946 (9-12)

$99,200,000


2013 – 142014 – 152015 – 162016 – 172017 – 182018 – 192019 – 202020 – 21

0

1,008511

2,5213,059

4,5347,140

9,764

12,111

2,000 4,000 6,000 8,000 10,000 12,000

SCHOOL REQUIREMENTS• Located in Wisconsin and meet the definition of a private school under Wisconsin statute• School administrator annually registers the school to participate in the program• Meet: – federal provisions prohibiting discrimination based on race, color or national origin – all health and safety laws or codes that apply to public schools – insurance coverage requirements• Admit eligible students on a random basis• Allow students to opt out of religious activities• Provide 1,050 hours of direct pupil instruction in grades 1-6 and 1,137 hours of direct pupil instruction in grades 7-12• Administer to voucher recipients the Wisconsin Forward exam for English language arts and math in grades 3-8, science in grades 4 and 8, and social studies in grades 4, 8 and 10• Administer to voucher recipients in high school the ACT suite of assessments (and all students at the participating school must take a civics test comprised of the same 100 questions that may be asked of an individual during the process of applying for U.S. citizenship in order to receive a high school diploma)• Receive accreditation within three years of participating in the program• Provide the state with an annual financial audit conducted by a certified public accountant and evidence of sound fiscal practices and financial viability• Require school administrators to undergo financial training and to have at least a bachelor’s degree from an accredited institution of higher education or a Wisconsin teacher or administrator license• Require teachers to have a bachelor’s degree from an accredited institution of higher education or a Wisconsin teacher's license, and require teacher aides to have a high school diploma, a GED, or an HSED• Conduct criminal background checks for employees who are directly or indirectly related to the school’s educational programming• Provide the state with information about academic standards and student assessment, attendance, demographic, graduation, and dropout data• Provide to parents that apply for their children to attend the school under the voucher program certain school and policy information• Provide to parents that apply to attend the school under the program certain school and policy information• Annually provide to parents of students enrolled in the school a copy of the school's accountability report card and list of educational options• Maintain student progress records while student attends the school and for five years a�er• Annually hold two governing board meetings that parents may attend

367%

rd

out of 15Voucher

Programs

70 out of 104 pts.

YEAR ENACTED2013


PROGRAM RANKING DETAILS & METHODOLOGY

M E T H O D O L O G YThis Guidebook gives a rating to every private school choice program in the country - except for tax rebate programs and programs without students enrolled in the 2020-2021 school year.

As you will see in the rubrics on the following pages, all of the scored programs are rated using criteria from three broad categories:

STUDENT ELIGIBILITY – All children should be in the learning environment that best meets their needs, especially lower-income students, who usually have the fewest options for high-quality schooling. Thus, we value broad eligibility but believe that students from low-income families should receive preference if there are caps on either funding or enrollment.

SCHOLARSHIP AND PROGRAM SIZE – High scholarship amounts are imperative to achieving equity with public school funding, creating real opportunities for families by covering a sizable portion of private school tuition, and allowing all eligible students to participate. Programs with higher scholarship amounts and greater growth over time received more points.

SCHOOL ACCOUNTABILITY – Private school choice programs should be high quality, transparent with their data, and accountable to both parents and taxpayers. Thus, programs score higher that have commonsense academic, administrative, and financial accountability requirements.

Additionally, tax credit scholarship and education savings account programs have their own add-on scoring categories that evaluate those programs on aspects unique to those program types:

TAX CREDIT SCHOLARSHIPS – Programs that have higher tax credit values, higher caps, and strong accountability and reporting requirements for scholarship granting organizations scored higher than those that do not.

EDUCATION SAVINGS ACCOUNTS – The country’s one non-special education ESA program is scored based on the amount of financial accountability, practitioner certification, and whether the program rolls over extra funds for postsecondary education.


TAX CREDIT SCHOLARSHIP PROGRAM RANKINGS

32

24

32

18

22

24

20

24

16

20

22

20

10

12

16

14

18

12

18

6

28

29

30

32

24

23

21

25

26

28

24

28

26

31

23

28

20

24

22

13

1

2

3

4

4

6

7

8

9

10

11

12

13

14

14

16

16

18

19

20

FL

FL

AZ

MT

NV

LA

AL

AZ

IL

IN

RI

PA

SD

GA

VA

IA

PA

NH

OK

KS

22

19

10

10

18

14

18

10

12

12

8

8

6

6

10

4

8

4

4

4

38

32

25

30

31

33

32

31

29

27

25

26

34

25

25

27

26

25

20

26

120

104

97

90

95

94

91

90

83

87

79

82

76

74

74

73

72

65

64

49

/142

/134

/142

/134

/142

/142

/142

/142

/134

/142

/134

/142

/134

/142

/142

/142

/142

/134

/142

/134

85%

78%

68%

67%

67%

66%

64%

63%

62%

61%

59%

58%

57%

52%

52%

51%

51%

49%

45%

37%


Hope Scholarship


Tax Credits for Contributions to SSOs



Tax Credits for Contributions


Invest in Kids

Corporate & Individual Scholarship Tax Credit




Scholarship Tax Credit


Individual and Corporate Tax Credit

Educational Opportunity Scholarship Tax Credits



Tax Credit for Low Income Students

PR

OG

RA

M A

ND

S

CH

OLA

RS

HIP

SIZ

E

MA

X 4

4 O

R 5

2

TAX CREDIT SCHOLARSHIP PROGRAMS

ST

UD

EN

T E

LIG

IBIL

ITY

MA

X 3

2

RA

NK

STA

TE

PR

OG

RA

M

AC

CO

UN

TAB

ILIT

Y

MA

X 2

4

TAX

CR

ED

IT F

EA

TU

RE

S

MA

X 3

8

TO

TAL

MA

X 1

42

PE

RC

EN

TAG

ER

AN

KIN

G


VOUCHER & ESA PROGRAM RANKINGS

71/104Empowerment Scholarship Accounts Program 27 161 AZ 24 4 68%






Family Empowerment


Town Tuitioning


Income Based Scholarship Program(EdChoice Expansion)

Town Tuitioning




Broadening Options and Opportunities for Students Today (BOOST) Program

29

19

25

20

23

23

23

20

24

26

20

23

24

31

22

1

2

3

4

5

5

7

8

8

10

11

12

12

14

15

IN

WI

WI

WI

NC

FL

LA

ME

OH

OH

VT

OH

DC

PR

MD

31

37

29

32

25

25

19

22

23

20

26

18

17

12

6

14

16

16

16

18

18

18

13

12

12

5

12

12

4

14

74

72

70

68

66

66

60

59

58

53

53

42

/104

/104

/104

/104

/104

/104

/104

/96

/104

/104

/96

/104

/104

/96

/104

71%

69%

67%

65%

63%

63%

58%

57%

57%

56%

53%

51%

51%

49%

40%

55

51

47

VOUCHER PROGRAMS

ST

UD

EN

T E

LIG

IBIL

ITY

MA

X 3

2

RA

NK

STA

TE

PR

OG

RA

M

PR

OG

RA

M A

ND

S

CH

OLA

RS

HIP

SIZ

E

MA

X 4

8

AC

CO

UN

TAB

ILIT

Y

MA

X 2

4

TO

TAL

MA

X 1

04

PE

RC

EN

TAG

E

RA

NK

ING

PE

RC

EN

TAG

E

RA

NK

ING

EDUCATION SAVINGS ACCOUNT PROGRAMS

ST

UD

EN

T E

LIG

IBIL

ITY

MA

X 3

2

RA

NK

STA

TE

PR

OG

RA

M

PR

OG

RA

M A

ND

S

CH

OLA

RS

HIP

SIZ

E

MA

X 3

6

AC

CO

UN

TAB

ILIT

Y

MA

X 2

0

ES

A F

EA

TU

RE

S

MA

X 1

6

TO

TAL

MA

X 1

04


SPECIAL EDUCATION PROGRAM RANKINGS

14

8

20

20

18

12

14

14

16

11

16

6

16

20

16

13

20

28

30

20

14

28

18

24

22

22

16

12

12

20

4

8

12

4

1

2

2

4

5

5

7

8

9

10

11

12

12

14

14

16

17

FL

OH

UT

WI

OK

FL

GA

AR

NC

TN

OH

MS

AZ

SC

NC

MS

LA

18

16

14

18

4

20

9

10

8

12

13

18

4

12

12

8

4

60

54

54

52

50

50

47

46

46

39

41

36

40

36

36

33

28

/76

/76

/76

/76

/76

/76

/76

/76

/76

/68

/76

/68

/76

/76

/76

/76

/76

79%

71%

71%

68%

66%

66%

62%

61%

61%

57%

54%

53%

53%

47%

47%

43%

37%

McKay Scholarship for Students with Disabilities




Lindsey Nicole Henry Scholarship for Studentswith Disabilities



Succeed Scholarship Program for Studentswith Disabilities





Lexie's Law


Personal Education Savings Account


School Choice Program for Certain Studentswith Exceptionalities

ST

UD

EN

T E

LIG

IBIL

ITY

MA

X 2

0

SPECIAL EDUCATION PROGRAMS

PR

OG

RA

M &

S

CH

OLA

RS

HIP

SIZ

E

MA

X 2

8 O

R 3

6

RA

NK

STA

TE

PR

OG

RA

M

SC

HO

OL

AC

CO

UN

TAB

ILIT

Y

MA

X 2

0

PE

RC

EN

TAG

E

RA

NK

ING

TO

TAL

MA

X 6

8 O

R 7

6


VOUCHER, TAX CREDIT SCHOLARSHIP AND ESASCORING RUBRICS – STUDENT ELIGIBILITY

There are no income eligibility limits or the income eligibility limit is at least 200% of FRL eligibility ($98,050 for family of four)

Income eligibility limit is at least 166% of FRL eligibility ($81,382 for family of four)



Income eligibility is lower than FRL eligibility

LIMITED BY INCOME POSSIBLE POINTSTOTAL

8

WEIGHT

2

POINTSAWARDED

4623

422

221020

Public school or district performance does not a�ect eligibility

Allows students from non-failing schools to attend a�er a later deadline (failing school priority)

Public district or school includes “C” designation (average) in addition to “D” and “F”

Public district must be labeled failing by the state (“D” or “F”)

Public school must be labeled failing by the state (“D” or “F”)

LIMITED BY PUBLIC SCHOOL OR DISTRICT PERFORMANCE POSSIBLE POINTSTOTAL

8

WEIGHT

2

POINTSAWARDED

4623

422

221020

Students who live anywhere in the state can participate

Only students who live in an individual city or county representing 26%-99% of a state’s student population can participate



Only students who live in an individual city or county representing 5% or less of the state’s studentpopulation can participate

LIMITED BY GEOGRAPHICAL AREA POSSIBLE POINTSTOTAL

8

WEIGHT

2

POINTSAWARDED

4623

422

221020

Students eligible regardless of whether they were previously enrolled in private or public school

Allows incoming kindergarten or 1st graders to skip public school requirement

Students must attend public school for at least one semester

Students must attend public school for at least one year

LIMITED BY PRIOR PUBLIC SCHOOL ATTENDANCE POSSIBLE POINTSTOTAL

4

WEIGHT

1

POINTSAWARDED

4313

111010

Once students are in a program, they can remain no matter how much family income increases

Once students are in a program, they can remain enrolled if their family income increases but it can only increase up to a certain limit

Family income must remain within the original income eligibility threshold for students to remain in program

ONCE IN, ALWAYS IN POSSIBLE POINTSTOTAL

4

WEIGHT

1

POINTSAWARDED

4212

010


VOUCHER, TAX CREDIT SCHOLARSHIP AND ESASCORING RUBRICS – PROGRAM AND SCHOLARSHIP SIZE

100% of state and local per-pupil expenditure

Between 80% and 99% of state and local per-pupil expenditure



Less than 40% of state and local per-pupil expenditure

AVERAGE SCHOLARSHIP AMOUNT AS A PERCENTAGE OF STATE AND LOCAL PER-PUPIL FUNDING

POSSIBLE POINTSTOTAL

3 – VOUCHER PROGRAMS4 – TAX CREDIT PROGRAMS



3 – VOUCHER PROGRAMS4 – TAX CREDIT PROGRAMS3 – VOUCHER PROGRAMS4 – TAX CREDIT PROGRAMS

12 – VOUCHER PROGRAMS16 – TAX CREDIT PROGRAMS 9 – VOUCHER PROGRAMS12 – TAX CREDIT PROGRAMS6 – VOUCHER PROGRAMS8 – TAX CREDIT PROGRAMS 3 – VOUCHER PROGRAMS4 – TAX CREDIT PROGRAMS


WEIGHTPOINTSAWARDED

43210

100% of students in state are eligible

61% to 99% of students in state are eligible



15% or less of students in state are eligible

PERCENTAGE OF STUDENTS ELIGIBLE STATEWIDE POSSIBLE POINTSTOTAL

WEIGHTPOINTSAWARDED

4 23210

2222

86420

No cap on enrollment or funding

Cap on funding but includes automatic escalator if scholarship tax credit program

If cap on enrollment or funding, priority for low-income students

Cap on enrollment or funding

CAP ON TOTAL PROGRAM ENROLLMENT OR FUNDING POSSIBLE POINTSTOTAL

WEIGHTPOINTSAWARDED

4 2320

222

8640

Brand-new start-up schools are allowed

Schools are required to be in operation prior to participating and/or the percent of scholarship students in school is capped

BARRIERS TO NEW SCHOOLS PARTICIPATING IN PROGRAM POSSIBLE POINTSTOTAL

WEIGHTPOINTSAWARDED

4 10 1

40

26 points and higher than the national average

11-25 points higher than the national average

Within 10 points of the national average

11 points or more below the national average

GROWTH IN ENROLLMENT OVER TIME* POSSIBLE POINTSTOTAL

WEIGHTPOINTSAWARDED

4 2320

222

8640

4% or more of 5- to 17-year-old students participate

3.0-3.9% of 5- to 17-year-old students participate



Less than 0.5% of 5- to 17-year-old students participate

STUDENT PARTICIPATION RATE POSSIBLE POINTSTOTAL

WEIGHTPOINTSAWARDED

4 23210

2222

86420

* To prevent the growth numbers from being skewed by outliers, enrollment growth is not calculated until a program enrolls at least 500 students in a single year. This helps to ensure that programs that start out very small in their early years are not rewarded, while programs that enroll larger numbers of students in the first few years are not penalized. If a program does not reach 500 students by the second school year of implementation, it receives 0 points.


VOUCHER, TAX CREDIT SCHOLARSHIP AND ESASCORING RUBRICS – SCHOOL ACCOUNTABILITY

Schools may choose between a national norm-referenced test or state assessment, and public reporting of results is required

Schools are required to give the state assessment

No testing required

ACADEMIC TESTING (APPLIES TO SCHOOL’S SCHOLARSHIP STUDENTS ONLY) POSSIBLE POINTSTOTAL

4

WEIGHT

1

POINTSAWARDED

4

212

010

Public reporting of testing results is required

Reporting of results required if over a certain number of scholarship students

No public reporting of testing results, but parents must be informed of their child’s achievement

No reporting of testing results required

REPORTING ACADEMIC RESULTS POSSIBLE POINTSTOTAL

4

WEIGHT

1

POINTSAWARDED

4

313

212

010

Schools are required to run background checks on all sta�

Schools are required to run background checks on some but not all sta�

Schools have no requirements regarding background checks

BACKGROUND CHECKS POSSIBLE POINTSTOTAL

42

WEIGHT

11

POINTSAWARDED

42

0

0

10

Annual financial reporting and proof of financial viability are required (proof of financial viabilityonly for ESAs)

Reporting of finances required if over a certain number of scholarship students

Either annual financial reporting or proof of financial viability is required

Neither annual financial reporting nor proof of financial viability is required

FINANCIAL POSSIBLE POINTSTOTAL

WEIGHT

2 – VOUCHERS AND TAX CREDITS 1 – ESAs





POINTSAWARDED

4

2


2 – VOUCHERS AND TAX CREDITS 1 – ESAs3

0

Light regulations beyond what is required above

Nonintrusive but unnecessary regulatory burden placed on schools

High compliance costs for schools and/or curriculum intrusion, or implementing agency does not follow the law and makes rules that suppress enrollment

REGULATORY BURDEN ON PARTICIPATING SCHOOLS POSSIBLE POINTSTOTAL

4

WEIGHT

1

POINTSAWARDED

4

212010


ADDITIONAL TAX CREDIT SCHOLARSHIP SCORING RUBRICS

100% of donation

Between 85% and 99% of donation



50% or less of donation

TAX CREDIT VALUEPOSSIBLE POINTS

TOTALWEIGHTPOINTS

AWARDED

43210

22222

86420

100% of donor’s tax liability or $100,000 or higher

Between 51% and 99% of donor’s tax liability or more than $1,000/single or $2,500/couple

50% or less of donor’s tax liability or $1,000/single or $2,500/couple

Less than $500 per donor

DONOR TAX CREDIT CAP POSSIBLE POINTSTOTALWEIGHT

POINTSAWARDED

4210

2222

8420

At least 90% of donations must be used for scholarships

At least 80% of donations must be used for scholarships

Less than 80% of donations must be used for scholarships

ADMINISTRATIVE CAP ON SCHOLARSHIP ORGANIZATIONS (SOs) POSSIBLE POINTSTOTALWEIGHT

POINTSAWARDED

410

111

410

Scholarship granting organizations are not allowed to restrict scholarships to one type or subset of schools

Scholarship granting organizations must serve more than one school

Scholarship granting organizations may serve one single school

SCHOLARSHIP SCHOOL EXCLUSIVITY POSSIBLE POINTSTOTALWEIGHT

POINTSAWARDED

410

111

410

Donors may not designate or recommend that a particular student receive a scholarship

Donors may designate or recommend that a particular student receive a scholarship

SCHOLARSHIP RECIPIENT DESIGNATION BY DONORS POSSIBLE POINTSTOTALWEIGHT

POINTSAWARDED

20

11

20

Donation and scholarship details and SO financial reporting required annually

Either donation and scholarship details or SO financial reporting required annually

Either donation and scholarship details or SO financial reporting required but less frequently than annually

Neither donation and scholarship details nor SO financial reporting required

SCHOLARSHIP ORGANIZATION (SO) FINANCIAL REPORTING POSSIBLE POINTSTOTALWEIGHT

POINTSAWARDED

4210

2222

8420

Background checks required for SOG sta�

Background checks not required for SOG sta�

SCHOLARSHIP GRANTING ORGANIZATION (SOG) STAFF BACKGROUND CHECKS POSSIBLE POINTSTOTALWEIGHT

POINTSAWARDED

40

11

40


ADDITIONAL EDUCATION SAVINGS ACCOUNT SCORING RUBRICS

State or state’s designee required to oversee account expenditures via an EBT card with limited merchant codes or by verifying expenditures before releasing

No requirement to have EBT card or verify expenditures before releasing account funds

FINANCIAL ACCOUNTABILITY POSSIBLE POINTSTOTAL

8

WEIGHT

2

POINTSAWARDED

4

020

Tutors and other practitioners must be licensed or accredited

No requirement that tutors and other practitioners must be licensed or accredited

PRACTITIONER CERTIFICATION POSSIBLE POINTSTOTAL

4

WEIGHT

1

POINTSAWARDED

4

010

Allows for contributions of up to $2,000 annually for student’s qualified tuition program (pursuant to 26 U.S.C. §530 and 11 U.S.C. §529)

Does not allow for contributions up to $2,000 annually for student’s qualified tuition program

ROLLOVER OF FUNDS FOR POSTSECONDARY EDUCATION POSSIBLE POINTSTOTAL

4

WEIGHT

1

POINTSAWARDED

4

010


SPECIAL EDUCATION PROGRAMSCORING RUBRICS - STUDENT ELIGIBILITY

All students with Individualized Education Plans (IEPs) or 504 plans or private school service plans are eligible (at least two of three)

All students with either an IEP, 504 plan, or both are eligible

Scholarship program limits student eligibility to two or more types of disability

Scholarship program limits student eligibility to one type of disability

ELIGIBLE STUDENTS WITH SPECIAL NEEDS POSSIBLE POINTSTOTAL

16

WEIGHT

4

POINTSAWARDED

41243

842

441

Students eligible regardless of whether they were previously enrolled in private or public school

Allows incoming kindergarten or 1st graders to skip public school requirement

Program has certain exceptions and/or waivers for prior public school requirement

Students must attend public school for at least one semester

Students must attend public school for at least one year

STUDENT ELIGIBILITY IS LIMITED BY PRIOR PUBLIC SCHOOL ATTENDANCE POSSIBLE POINTSTOTAL

4

WEIGHT

1

POINTSAWARDED

4313

212

111010


SPECIAL EDUCATION PROGRAMSSCORING RUBRICS – SCHOLARSHIP SIZE

100% of state and local per-pupil expenditure for given disability

Between 80% and 99% of state and local per-pupil expenditure for given disability



Less than 40% of state and local per-pupil expenditure for given disability

AVG. SCHOLARSHIP AMOUNT AS A PERCENTAGE OF STATE AND LOCAL PER-PUPIL FUNDING


WEIGHTPOINTSAWARDED

43210

44440

1612840

21 points and higher than the national average for special education programs

11-20 points higher than the national average for special education programs

Within 10 points of the national average for special education programs

11-20 points below the national average for special education programs

21 points or more below the national average for special education programs

GROWTH IN ENROLLMENT OVER TIME POSSIBLE POINTSTOTAL

WEIGHTPOINTSAWARDED

43210

22222

86420

No cap on enrollment or funding

Cap on funding but includes automatic escalator or increase

Cap on enrollment or funding

CAP ON TOTAL PROGRAM ENROLLMENT OR FUNDING POSSIBLE POINTSTOTAL

WEIGHTPOINTSAWARDED

420

222

840

Brand-new start-ups are allowed

Schools are required to be in operation prior to participating

BARRIERS TO NEW SCHOOLS PARTICIPATING IN PROGRAM POSSIBLE POINTSTOTAL

WEIGHTPOINTSAWARDED

40

11

40


SPECIAL EDUCATION PROGRAMSSCORING RUBRICS – SCHOOL ACCOUNTABILITY

Annual financial reporting is required (and proof of financial viability for ESAs)

Financial reporting required for schools over a certain income limit

Either annual financial reporting or proof of financial viability is required

Neither annual financial reporting nor proof of financial viability is required

FINANCIAL REPORTING TO STATE DEPARTMENT OF EDUCATION OR TREASURY DEPARTMENT


8

WEIGHT

2

POINTSAWARDED

4

623

422020

Schools required to provide quarterly written reports of student progress to parents or guardians

Schools required to provide biannual written reports of student progress to parents or guardians

Schools required to provide annual written reports of student progress to parents or guardians

Schools required to provide written reports of student progress to parents or guardians but no time frame specified

Schools are not required to provide written reports of student progress to parents or guardians

REPORTING STUDENT PROGRESS TO PARENTS OR GUARDIANS POSSIBLE POINTSTOTAL

4

WEIGHT

1

POINTSAWARDED

4

313

212111

010

Schools are required to run background checks on sta�

Schools have no requirements regarding background checks

BACKGROUND CHECKS REQUIRED FOR SCHOOL STAFF POSSIBLE POINTSTOTAL

4

WEIGHT

1

POINTSAWARDED

4

010

Schools are required to comply with all health and safety laws or codes that apply to public or private schools

Schools are not required to comply with all health and safety laws or codes that apply to public or private schools

HEALTH & SAFETY CODES POSSIBLE POINTSTOTAL

4

WEIGHT

1

POINTSAWARDED

4

010


PRIVATE SCHOOL CHOICE STUDENT ELIGIBILITY

Which Students Participate in Private School Choice Programs?Most of the time, private school choice programs serve students with particular educational needs or circumstances. Students who meet eligibility requirements for a school choice program can apply to receive funds to attend the private school of their choice or completely customize their education to meet their learning needs.

VOUCHER PROGRAMSFLORIDA Family Empowerment Scholarship

INDIANA Choice Scholarship ProgramLOUISIANA Student Scholarships for Educational Excellence ProgramMARYLAND Broadening Options and Opportunities for Students TodayNORTH CAROLINA Opportunity Scholarship ProgramOHIO Cleveland Scholarship and Tutoring Program Educational Choice Scholarship Program Income-Based Scholarship ProgramPUERTO RICO Program of Free Selection of SchoolsWASHINGTON, D.C. D.C. Opportunity Scholarship ProgramWISCONSIN Milwaukee Parental Choice Program Racine Parental Choice Program Parental Choice Program

VOUCHER PROGRAMS

LOUISIANA Student Scholarships for Educational Excellence ProgramOHIO Educational Choice Scholarship Program


ALABAMA Tax Credits for Contributions to Scholarship Granting OrganizationsKANSAS Tax Credit for Low Income Students Scholarship ProgramLOUISIANA Tuition Donation Rebate ProgramOKLAHOMA Equal Opportunity Education ScholarshipsPENNSYLVANIA Educational Opportunity Scholarship Tax Credit


ALABAMA Parent Refundable Tax Credits


ARIZONA Empowerment Scholarship Accounts Program

3 5 M E A N S - T E S T E D P R O G R A M S

9 FA I L I N G S C H O O L S P R O G R A M S

Means-tested programs are designed to provide students from low-income families with quality educational options they may not otherwise have access to.

Means-preferenced programs give preference to students from low-income families.

Failing schools programs help students assigned to persistently failing public schools attend the private or public school of their parents’ choice.


ALABAMA Tax Credits for Contributions to Scholarship Granting OrganizationsARIZONA Corporate School Tuition Organization Tax CreditARKANSAS Philanthropic Investment in KidsFLORIDA Tax Credit ScholarshipILLINOIS Invest in Kids ProgramINDIANA School Scholarship Tax Credit ProgramIOWA Individual and Corporate Scholarship Tax CreditKANSAS Tax Credit for Low Income Students Scholarship ProgramLOUISIANA Tuition Donation Tax Credit ProgramNEVADA Educational Choice Scholarship ProgramNEW HAMPSHIRE Education Tax CreditOHIO Individual Tax Credit OKLAHOMA Equal Opportunity Education ScholarshipsPENNSYLVANIA Educational Improvement Tax Credit Educational Opportunity Scholarship Tax Credit

TAX CREDIT SCHOLARSHIP PROGRAMS (CONT’D)

RHODE ISLAND Corporate Scholarship Tax CreditsSOUTH DAKOTA The Partners in Education Tax Credit ProgramVIRGINIA Education Improvement Scholarships Tax Credits


KENTUCKY Educational Opportunity Account ProgramMISSOURI Empowerment Scholarship Accounts ProgramNEW HAMPSHIRE Education Freedom Accounts TENNESSEE Education Savings Account Program


PRIVATE SCHOOL CHOICE STUDENT ELIGIBILITY

VOUCHER PROGRAMS

ARKANSAS Succeed Scholarship Program for Students with DisabilitiesFLORIDA John M. McKay Scholarship for Students with Disabilities ProgramGEORGIA Special Needs Scholarship ProgramLOUISIANA School Choice Program for Certain Students with ExceptionalitiesMISSISSIPPI Dyslexia Therapy Scholarship for Students with Dyslexia Program Speech-Language Therapy Scholarship for Students with Speech-Language Impairments ProgramNORTH CAROLINA Children with Disabilities Scholarship GrantsOHIO Autism Scholarship Program Jon Peterson Special Needs Scholarship ProgramOKLAHOMA Lindsey Nicole Henry Scholarship for Students with Disabilities ProgramPUERTO RICO Program of Free Selection of SchoolsUTAH Carson Smith Special Needs ScholarshipWISCONSIN Special Needs Scholarship Program


ARIZONA Lexie’s LawSOUTH CAROLINA Educational Credit for Exceptional Needs ChildrenUTAH Special Needs Opportunity Scholarship Program


SOUTH CAROLINA Refundable Tuition Credit for Exceptional Needs Children


ARIZONA Empowerment Scholarship Accounts ProgramFLORIDA Gardiner Scholarship ProgramINDIANA Education Scholarship Account ProgramMISSISSIPPI Equal Opportunity for Students with Special NeedsNORTH CAROLINA Personal Education Savings Account ProgramTENNESSEE Individualized Education Account Program

FLORIDA Hope Scholarship Program


ARIZONA Individual Tuition Tax CreditGEORGIA Scholarship Tax Credit ProgramMONTANA Tax Credits for Contributions to Student Scholarship Organizations


WEST VIRGINIA Hope Scholarship Program

23 SPECIAL NEEDS SCHOLARSHIP PROGRAMS2 P R O G R A M S F O R S T U D E N T S W H O A R E B U L L I E D O R H A R A S S E D

4 U N I V E R S A L E L I G I B I L I T Y P R O G R A M S

Special needs scholarship programs are private school choice programs designed specifically for students with special needs. These programs allow students to attend a public or private school that can address their specific learning needs.

This new type of scholarship program provides alternative school options to students who have experienced bullying and/or harassment in their zoned schools.

Universal eligibility programs allow every child, with no restrictions, the opportunity to receive a scholarship to attend the school of his or her parents’ choice.


VOUCHER PROGRAMS

PUERTO RICO Program of Free Selection of Schools


ARKANSAS

FLORIDA

GEORGIA

INDIANA

LOUISIANA

MARYLAND

MISSISSIPPI

NORTH CAROLINA

OHIO

OKLAHOMA

PUERTO RICO

UTAH

WASHINGTON, D.C.

WISCONSIN


Family Empowerment Scholarships

John M. McKay Scholarship for Students with Disabilities Program





Broadening Options and Opportunities for Students Today Program

Dyslexia Therapy Scholarship for Students with Dyslexia Program

Speech-Language Therapy Scholarship for Students with Speech-Language Impairments Program






Income-Based Scholarship Program







Parental Choice Program



ACCOUNTABILITY STANDARDS IN VOUCHER PROGRAMS HE

ALT

H A

ND

SA

FET

Y

BA

CK

GR

OU

ND

CH

EC

KS

AN

NU

AL

FIN

AN

CIA

LR

EP

OR

TIN

G

PR

OO

F O

F FI

NA

NC

IAL

VIA

BIL

ITY

STA

ND

AR

DIZ

ED

AS

SE

SS

ME

NT

S

PU

BLI

C R

EP

OR

TIN

GO

F R

ES

ULT

S

IND

EP

EN

DE

NT

E

VA

LUA

TIO

N

ADMINISTRATIVE ACADEMICFINANCIAL

ACCOUNTABILITY CHECK

Transparency and accountability are smart public policy and also provide educational choice advocates with readily available data and information to showcase program successes.

ACADEMIC ACCOUNTABILITYresults in transparency to parents, policymakers, taxpayers, and donors. Parents must have the information to choose high-quality schools that meet the needs of their children, while policymakers, taxpayers, and donors can use school data to measure the impact of private school choice programs on academic achievement and attainment.

ADMINISTRATIVE ACCOUNTABILITYrequires schools to meet health and safety regulations, and to conduct background checks on employees. All schools must comply with federal nondiscrimination requirements. For tax credit scholarship programs, scholarship granting organizations (SGOs) disclose donations and scholarship details, as well as conduct background checks of SGO operators.

FINANCIAL ACCOUNTABILITYrequires schools to file annual financial reports and demonstrate financial viability. In tax credit scholarship programs, financial accountability requires SGOs to demonstrate sound financial standing.


ALABAMA

ARIZONA

ARKANSAS

FLORIDA

GEORGIA

ILLINOIS

INDIANA

IOWA

KANSAS

LOUISIANA

MONTANA

NEVADA

NEW HAMPSHIRE

OHIO

OKLAHOMA

PENNSYLVANIA

RHODE ISLAND

SOUTH CAROLINA

SOUTH DAKOTA

UTAH

VIRGINIA

Tax Credits for Contributions to Scholarship Granting Organizations



Lexie’s Law

Philanthropic Investment in Kids



Scholarship Tax Credit Program

Invest in Kids Program

School Scholarship Tax Credit Program

Individual and Corporate School Tuition Organization Tax Credit





Education Tax Credit

Individual Tax Credit



Educational Opportunity Scholarship Tax Credit



Partners in Education Tax Credit Program

Special Needs Opportunity Scholarship Program


ACCOUNTABILITY STANDARDS INTAX CREDIT SCHOLARSHIP PROGRAMS A

NN

UA

L FI

NA

NC

IAL

RE

PO

RT

ING

HE

ALT

H A

ND

SA

FET

Y

DO

NA

TIO

N &

SC

HO

LAR

SH

IP

DE

TAIL

S R

EP

OR

TIN

G

BA

CK

GR

OU

ND

CH

EC

KS

BA

CK

GR

OU

ND

CH

EC

KS

PR

OO

F O

F FI

NA

NC

IAL

VIA

BIL

ITY

STA

ND

AR

DIZ

ED

AS

SE

SS

ME

NT

S

PU

BLI

C R

EP

OR

TIN

GO

F R

ES

ULT

S

IND

EP

EN

DE

NT

E

VALU

AT

ION

SGOADMINISTRATIVEAND FINANCIAL

SCHOOLADMINISTRATIVEAND FINANCIAL

ACADEMIC


ARIZONA

FLORIDA

INDIANA

KENTUCKY

MISSOURI

MISSISSIPPI

NEW HAMPSHIRE

NORTH CAROLINA

TENNESSEE

WEST VIRGINIA

ACCOUNTABILITY STANDARDS INEDUCATION SAVINGS ACCOUNT PROGRAMS H

EA

LTH

AN

D

SA

FET

Y

BA

CK

GR

OU

ND

C

HE

CK

S

PRO

OF

OF

FIN

AN

CIA

L V

IAB

ILIT

Y

AN

NU

AL

AU

DIT

S(R

AN

DO

M S

AM

PLE

)

STA

ND

AR

DIZ

ED

AS

SE

SS

ME

NT

S

PU

BLI

C R

EP

OR

TIN

GO

F R

ES

ULT

S

IND

EP

EN

DE

NT

E

VA

LUA

TIO

N

ADMINISTRATIVE FINANCIAL ACADEMIC


The Gardiner Scholarship Program

Education Scholarship Account Program

Educational Opportunity Account Program



Education Freedom Accounts


Education Savings Account




Tax Credits for Contributions to Scholarship Granting Organizations


Low-Income Corporate School Tuition Organization Tax Credit

ALABAMA

TAX CREDITSCHOLARSHIP PROGRAMS

ARIZONA

INCO

ME

M

AX 8

PUBL

IC S

CHOO

L AT

TEN

DAN

CE

MAX

4

PUBL

IC S

CHOO

L PE

RFOR

MAN

CE

MAX

8

GEOG

RAPH

ICAL

ARE

A

MAX

8

ALW

AYS

IN

MAX

4

AVG.

SCH

OLAR

SHIP

M

AX 1

6

% E

LIGI

BLE

M

AX 8

CAP

ON E

NRO

LLM

ENT

OR F

UNDI

NG

M

AX 8

BARR

IERS

TO

NEW

SCH

OOLS

M

AX 4

ENRO

LLM

ENT

GROW

TH

MAX

8

STUD

ENT

PART

ICIP

ATIO

N R

ATE

M

AX 8

ACAD

EMIC

- TE

STIN

G M

AX 4

ACAD

EMIC

- PU

BLIC

REP

ORTI

NG

MAX

4

ADM

INIS

TRAT

IVE

- BA

CKGR

OUN

D CH

ECKS

M

AX 4

FIN

ANCI

AL -

ANN

UAL

REPO

RTIN

G, P

ROOF

OF

FIN

ANCI

AL V

IABI

LITY

M

AX 8

REGU

LATO

RY B

URDE

N

MAX

4

TAX

CRED

IT V

ALUE

M

AX 8

DON

OR T

AX C

REDI

T CA

P

MAX

8

ADM

IN. C

AP O

N S

CHOL

ARSH

IP

ORGS

. M

AX 4

SCHO

LARS

HIP

SCHO

OL E

XCLU

SIVI

TY

M

AX 4

SCHO

LARS

HIP

RECI

PIEN

T DE

SIGN

ATIO

NBY

DON

ORS

M

AX 2

SCHO

LARS

HIP

ORG.

FIN

ANCI

AL

REPO

RTIN

G

MAX

8

SCHO

LARS

HIP

ORG.

STA

FF

BACK

GROU

ND

CHEC

KS

MAX

4

TOTA

L

MA

X

PERC

ENTA

GE

FLORIDA


Educational Opportunity Scholarship Tax Credit

PENNSYLVANIA

2 6 8 3 2 8 2 4 4 0 2 4 4 4 4 2 8 2 4 4 2 8 4 91 142 64%

8 8 8 3 4 0 6 0 4 0 2 0 0 0 2 4 8 2 4 1 2 8 0 74 142 52%

8 8 8 2 4 0 8 8 4 4 8 0 0 4 2 4 8 2 4 1 2 8 0 97 142 68%

Tax Credit Scholarship 8 8 8 4 0 12 4 6 4 0 6 4 4 4 8 2 8 8 4 4 2 8 4 120 142 85%

Hope Scholarship Program 8 8 8 1 4 12 0 8 4 0 0 4 3 4 6 2 8 6 4 4 2 8 0 104 134 78%

6 8 8 3 0 0 4 6 4 6 4 0 0 4 2 4 8 8 4 1 2 8 0 90 142 63%

Scholarship Tax Credit Program

GEORGIA

Invest in Kids

ILLINOIS

School Scholarship Tax Credit Program

INDIANA

Individual and Corporate School TuitionOrganization Tax Credit

IOWA


KANSAS


LOUISIANA


MONTANA


NEVADA

Education Tax Credit

NEW HAMPSHIRE


OKLAHOMA


RHODE ISLAND


SOUTH DAKOTA


VIRGINIA

4 8 8 4 2 4 4 4 4 – 0 2 4 4 0 2 4 8 4 4 1 8 0 83 134 62%

8 8 8 4 0 0 6 4 0 8 2 4 4 0 0 4 0 8 4 1 2 8 4 87 142 61%

8 8 8 4 0 0 6 4 0 0 4 0 0 0 0 4 4 8 4 1 2 8 0 73 142 51%

2 0 8 3 0 0 2 4 0 – 0 0 0 0 0 4 4 8 4 0 2 8 0 49 134 37%

4 8 8 3 0 0 4 8 4 8 0 2 4 4 4 0 6 8 4 1 2 8 4 84 142 66%

8 8 8 4 4 0 8 6 4 0 0 4 4 0 0 2 8 8 4 4 2 4 0 90 134 67%

4 8 8 4 0 8 4 6 4 0 0 4 4 4 6 0 8 8 4 1 2 8 0 95 142 67%

4 8 8 4 0 0 2 6 4 0 0 0 0 0 0 4 6 8 4 1 2 4 0 65 134 49%

8 0 8 2 4 0 6 4 0 6 2 0 0 0 0 4 4 2 4 4 2 0 4 64 142 45%

4 8 8 4 0 8 2 4 4 4 0 0 0 4 0 4 6 8 4 1 2 4 0 79 134 59%

4 8 8 4 2 0 4 4 0 0 2 2 0 0 0 4 8 8 4 0 2 8 4 76 134 57%

4 8 8 3 0 0 2 4 4 6 0 4 4 0 0 2 2 8 4 1 2 8 0 74 142 52%

8 8 8 4 0 0 6 4 4 2 4 0 0 4 0 4 6 8 1 1 2 8 0 82 142 58%

8 0 8 4 0 0 0 4 4 8 2 0 0 4 0 4 6 8 1 1 2 8 0 72 142 51%

TAX CREDIT SCHOLARSHIP POINT TOTALS


VOUCHER & ESA POINT TOTALS




FLORIDA

VOUCHERS

OHIO

INCO

ME

M

AX 8

PUBL

IC S

CHOO

L PER

FORM

ANCE

M

AX 8

GEOG

RAPH

ICAL

ARE

A M

AX 8

PUBL

IC S

CHOO

L ATT

ENDA

NCE

MAX

4

ALW

AYS

IN

MAX

4

AVG.

SCH

OLAR

SHIP

AS

A %

OF S

TATE

AND

LOCA

L PER

PUP

IL

MAX

12

% E

LIGIB

LE

MAX

8

CAP

ON E

NROL

LMEN

T OR

FUND

ING

MAX

8

BARR

IERS

TO

NEW

SCH

OOLS

M

AX 4

ENRO

LLM

ENT

GROW

TH

MAX

8

PERC

ENTA

GE S

TUDE

NTS

ENRO

LLED

M

AX 8

ACAD

EMIC

- TE

STIN

G M

AX 4

ACAD

EMIC

- PU

BLIC

REP

ORTI

NG

MAX

4

BACK

GROU

ND C

HECK

S M

AX 4

FINAN

CIAL

- AN

NUAL

REP

ORTI

NG, P

ROOF

OF FI

NANC

IAL V

IABI

LITY

MAX

8

REGU

LATO

RY B

URDE

N M

AX 4

MAX

PERC

ENTA

GE

TOTA

L


NORTH CAROLINA

8 4 8 3 0 0 2 4 4 6 2 2 4 4 0 2 53 104 51%

Income-Based Scholarship Program 4 8 8 4 2 0 2 4 4 8 2 2 4 4 0 2 58 104 56%

8 8 0 4 4 3 0 4 4 4 8 2 4 4 0 2 59 104 57%



WISCONSIN

4 8 0 3 4 9 0 8 4 8 8 2 4 2 8 0 72 104 69%

Wisconsin Parental Choice Program 2 8 8 3 4 9 2 4 4 8 2 2 4 2 8 0 70 104 67%

4 8 0 4 4 6 0 8 4 6 8 2 4 2 8 0 68 104 65%

4 8 8 3 0 9 4 4 2 4 2 4 4 4 6 0 66 104 63%


ARIZONA

EDUCATIONSAVINGS ACCOUNTS

INCO

ME

MAX

8

PUBL

IC S

CHOO

L PER

FORM

ANCE

M

AX 8

GEOG

RAPH

ICAL

ARE

A M

AX 8

PUBL

IC S

CHOO

L ATT

ENDA

NCE

MAX

4

ALW

AYS

IN

MAX

4

SCHO

LARS

HIP

CAP:

STA

TEAN

D LO

CAL %

M

AX 1

2

% E

LIGIB

LE

MAX

8

CAP

ON E

NROL

LMEN

T OR

FUND

ING

M

AX 8

BARR

IERS

TO

NEW

SCH

OOLS

M

AX 4

ENRO

LLM

ENT

GROW

TH

MAX

4

ACAD

EMIC

- TE

ST A

NDPU

BLIC

REP

ORTI

NG

MAX

8

BACK

GROU

ND C

HECK

S M

AX 4

FINAN

CIAL

- PR

OOF O

FFIN

ANCI

AL V

IABI

LITY

MAX

4

REGU

LATO

RY B

URDE

N M

AX 4

FINAN

CIAL

ACC

OUNT

ABILI

TY

MAX

8

PRAC

TITI

ONER

CER

TIFIC

ATIO

N M

AX 4

FUND

ROL

LOVE

R FO

RPO

STSE

COND

ARY

ED

MAX

4

TOTA

L

MAX

PERC

ENTA

GE

8 4 8 3 4 6 2 8 4 4 0 0 0 4 8 4 4 71 104 68%

4 8 8 3 0 3 4 4 4 8 2 4 4 2 6 2 66 104 63%


LOUISIANA

4 4 8 3 4 3 2 4 0 8 2 2 4 4 8 0 60 104 58%

Town Tuitioning

MAINE

8 8 0 4 0 6 0 8 4 0 4 1 4 4 0 4 55 96 57%


INDIANA

8 8 8 3 2 3 6 8 0 8 6 2 4 4 4 0 74 104 71%

Broadening Options and Opportunities for Students Today (BOOST)

MARYLAND

2 8 8 4 0 0 2 4 0 0 0 4 4 4 0 2 42 104 40%


WASHINGTON, D.C.

2 8 8 4 2 3 2 4 0 4 4 2 4 2 4 0 53 104 51%


PUERTO RICO

8 8 8 3 4 0 4 4 4 0 0 0 0 0 0 4 47 96 49%

Town Tuitioning

VERMONT

8 8 0 4 0 6 0 8 4 0 8 0 1 0 0 4 51 96 53%


Lexie’s Law


McKay Scholarship for Students with Disabilities Program

ARIZONA

SPECIAL EDUCATIONPROGRAMS

ARKANSAS

GROW

TH IN

ENR

OLLM

ENT

OVER

TIM

E M

AX 8

BARR

IERS

TO

NEW

SCH

OOLS

M

AX 4

CAP

ON E

NROL

LMEN

T OR

FUND

ING

MAX

8

SCHO

LARS

HIP

SIZE

M

AX 1

6

FINAN

CIAL

M

AX 8

ALL S

TUDE

NTS

WIT

H SP

ECIA

L NEE

DS

CAN

PART

ICIP

ATE

MAX

16

LIMIT

ED B

Y PR

IOR

PUBL

IC S

CHOO

LAT

TEND

ANCE

M

AX 4

BACK

GROU

ND C

HECK

S M

AX 4

ACAD

EMIC

REP

ORTI

NG

MAX

4

HEAL

TH &

SAF

ETY

CODE

S M

AX 4

TOTA

L

MAX

PERC

ENTA

GE S

CORE


FLORIDA




Equal Opportunity for Students withSpecial Needs Act

12 0 4 4 12 4 0 4 0 0 40 76 53%

8 8 0 6 12 2 4 0 2 4 46 76 61%

12 0 0 6 8 4 8 4 4 4 50 76 66%

16 8 4 0 12 2 6 4 4 4 60 76 79%

8 8 0 8 12 2 4 0 1 4 47 76 62%

4 0 0 0 16 4 0 0 0 4 28 76 37%

4 8 0 – 4 2 8 4 2 4 36 68 53%

8 0 4 0 12 1 0 4 0 4 33 76 43%

12 0 4 6 12 4 6 0 2 0 46 76 61%

8 0 0 0 12 4 6 0 2 4 36 76 47%

16 8 0 6 4 4 4 4 4 4 54 76 71%

12 0 0 0 12 4 4 4 1 4 41 76 54%

16 8 0 4 16 2 0 0 0 4 50 76 66%

0 0 0 4 16 4 8 0 0 4 36 76 47%

4 8 4 – 8 3 2 4 2 4 39 68 57%

8 4 4 4 16 4 4 4 2 4 54 76 71%

2 2 4 6 16 4 8 4 2 4 52 76 68%


GEORGIA


LOUISIANA

MISSISSIPPI

NORTH CAROLINA



OHIO


OKLAHOMA


SOUTH CAROLINA


TENNESSEE


UTAH


WISCONSIN

SPECIAL EDUCATION PROGRAM POINT TOTALS


SPECIAL EDUCATION PROGRAM POINT TOTALS SOURCES

OHIO

Ohio Department of Education

School Choice Ohio

OKLAHOMA

Oklahoma Department of Education

Opportunity Scholarship Fund

PENNSYLVANIA

Commonwealth Foundation

SOUTH CAROLINA

Exceptional SC

South Carolina Department of Revenue

SOUTH DAKOTA

Partners in Education

TENNESSEE

Tennessee Department of Education

UTAH

Utah State Board of Education

VIRGINIA

Thomas Jefferson Institute for Public Policy

WASHINGTON, D.C.

Serving Our Children

WISCONSIN

School Choice Wisconsin

Wisconsin Department of Public Instruction

NATIONAL

The Drexel Fund

EdChoice

National Center for Education Statistics (NCES)

U.S. Census Bureau

U.S. Department of Education

Thank you to the following agencies and nonprofit organizations that provided Guidebook data.

ALABAMA

Alabama Department of Revenue

Alabama Opportunity Scholarship Fund

ARIZONA

Arizona Department of Education

Arizona Department of Revenue

ARKANSAS

Arkansas Department of Education

FLORIDA

Florida Department of Education

Step Up for Students

GEORGIA

Georgia Department of Education

ILLINOIS

Empower Illinois

INDIANA

Indiana Department of Education (Choice Scholarship Program Data)

Institute for Quality Education (Tax Credit Scholarship Program Data, not yet confirmed by IDOE)

IOWA

Iowa Department of Revenue

KANSAS

Kansas Department of Education

LOUISIANA

Louisiana Department of Education

MARYLAND

Maryland Catholic Conference

Maryland CAPE

MISSISSIPPI

Mississippi Department of Education

MONTANA

Big Sky Scholarships

Montana Department of Revenue

NEVADA

Nevada Department of Education

NEW HAMPSHIRE

Children’s Scholarship Fund New Hampshire

NORTH CAROLINA

North Carolina Education Assistance Authority

Parents for Educational Freedom in North Carolina


ABOUT US

The American Federation for Children Growth Fund seeks to empower families, especially

lower-income families, with the freedom to choose the best K-12 education

for their children.

The American Federation for Children Growth Fund is a national educational choice

leader, investing in states with the greatest potential for enacting or expanding high-quality,

accountable school choice programs. We provide policy and program expertise, implement

proven strategies, promote and defend school choice programs, and build local organizational

infrastructure for long-term growth, impact, and sustainability. In collaboration with national

and state allies, we work to create opportunities for systemic and sustainable educational

reform that puts parents in charge, gives families expanded opportunities, and improves

educational outcomes for all children.

William E. Oberndorf, Chairman • San Francisco, CA

John F. Kirtley, Vice Chairman • Tampa, FL

H. Lee Barfield II • Nashville, TN

Kevin P. Chavous • Washington, D.C.

Ann Duplessis • New Orleans, LA

Jimmy Haslam • Knoxville, TN

B O A R D O F D I R E C T O R S

M I S S I O N

S T A F F & A DV I S O R S

Kathy Hubbard • Indianapolis, IN

Hon. Joseph Lieberman • New York, NY

Edward H. McDermott • San Francisco, CA

Sister Rosemarie Nassif • Los Angeles, CA

Paul Shiverick • Palm Beach, FL

Governor Scott Walker • Milwaukee, WI

GOVERNMENT AFFAIRS TEAM

Kelli Bottger, Director of Political Strategy

Ryan Cantrell, Director of Government Affairs

Paul Dauphin, Louisiana Director of Operations

Valeria Gurr, Director of External Relations

Scott Jensen, Senior Government Affairs Advisor

Denise Lasher, Florida Government Affairs Advisor

Calvin A. Lee, Wisconsin Field Director

Jamie Lord, Georgia Government Affairs Advisor

Shaka Mitchell, Director of State Strategy and Advocacy

Justin Moralez, Wisconsin State Director

Christy Riggins, Georgia Field Director

Steve Smith, Arizona State Director

John Schilling, Senior Government Affairs Advisor

Lindsey Rust, Senior Director of State Investments

Halli Faulkner, Senior Director of State and Federal Policy


ABOUT US


The AFC Growth Fund is a 501(c)(3) nonprofit, nonpartisan education organization.Donations to the AFC Growth Fund are tax deductible for federal income tax purposes.

www.AFCGrowthFund.org

The Nation’s Voice for Educational Choice

To read the Guidebook online please feel free to visit www.schoolchoiceguidebook.com.

2021 SCHOOL CHOICE

Documents

Transcript of 2021 SCHOOL CHOICE